Flue-Cured Virginia Tobacco Leaf from Mexico
Unstemmed flue-cured Virginia tobacco leaves, light air-cured, intended for use in pipe tobacco blends or chewing tobacco products, not cigarettes. This falls under HTS 2401.10.61 as unmanufactured tobacco not stemmed/stripped, flue-cured light air-cured leaf designated for non-cigarette products. It is threshed but remains in leaf form for further processing.
Duty Rate — Mexico → United States
10%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
Import Tips
• Obtain end-use certificate specifying non-cigarette application to qualify under this subheading; check annual quota allocations for origin countries like Brazil or Zimbabwe
• Provide documentation proving tobacco is not stemmed/stripped and lacks over 35% wrapper content
• Avoid misclassification by verifying flue-cured processing method