Burley Tobacco Leaf for Pipe Blending

Unmanufactured Burley tobacco leaves, not stemmed or stripped, flue-cured and light air-cured, imported in bulk for blending into pipe tobacco mixtures. This falls under HTS 2401.10.63.60 as Burley tobacco described in Additional U.S. Note 5, entered pursuant to its quantitative provisions for non-cigar use.

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-heavy Burley shifts to wrapper tobacco subheading due to cigar binder/filler use potential.

2401.20.33Higher: 35% vs 17.5%

If stemmed or stripped

Stemming/stripping moves it from 'not stemmed/stripped' to processed unmanufactured tobacco category.

2403.19.60Higher: 35% vs 17.5%

If further processed into smoking tobacco

Reconstituted or flavored Burley for direct smoking falls under manufactured tobacco headings.

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Import Tips & Compliance

Verify origin country quota availability under Additional U.S

Note 5 (e.g

80,200 MT for Brazil) before shipment; excess enters at higher rates

Provide lab certification confirming Burley type, flue-cured/light air-cured, and no wrapper tobacco over 35% to avoid reclassification

Exclude Canadian/Israeli/Mexican origins as they bypass these subheadings; use Chapter 98 for duty-free samples