Flue-Cured Virginia Bright Leaf Tobacco

Flue-cured Virginia bright leaf tobacco is a light-colored, high-nicotine variety grown primarily in the U.S. Southeast and exported in bulk bales for cigarette blending. This unstemmed, threshed tobacco falls under HTS 2401.10.63.30 as flue-cured leaf entered under U.S. Note 5 quota provisions from eligible countries like Brazil or Zimbabwe. It is not wrapper tobacco and is processed only to the extent of threshing.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+17.5%17.5%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

2401.10Same rate: 17.5%

If containing over 35% wrapper tobacco

Wrapper content threshold shifts classification to higher wrapper subheading in 2401.10

2401.20.33Higher: 35% vs 17.5%

If stemmed or stripped

Stemming/stripping moves it from unstemmed 2401.10 to stemmed 2401.20 category

2401.10.63Same rate: 17.5%

If burley variety rather than flue-cured

Different curing method (air-cured vs flue-cured) determines specific light air-cured subheading

Not sure which classification is right?

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Import Tips & Compliance

Verify export date and origin certification to qualify under U.S

Note 5 quota; excludes Canada/Mexico/Israel

Provide warehouse receipts showing no exceeding of annual metric ton limits per country

Monitor USTR regulations for quota adjustments and prepare for potential reclassification if stemmed