Brazilian Flue-Cured FC72 Tobacco Leaf from China
FC72 is a premium flue-cured Virginia-type tobacco from Brazil's southern growing regions, harvested at optimal maturity for cigarette filler. Entered unstemmed in hogsheads under the 80,200 MT Brazil quota of U.S. Note 5, it qualifies for HTS 2401.10.63.30 due to flue-curing process and lack of wrapper content.
Duty Rate — China → United States
17.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Import Tips
• Track Brazil-specific 80,200 MT quota from Sept 13-Sept 12; obtain USTR quota certificate
• Exclude chapter 98 sample entries from quota calculation
• Inspect for threshing level as over-processing risks 2401.20 reclassification