Flue-Cured Virginia Tobacco Leaf

Unstemmed flue-cured Virginia tobacco leaves, light air-cured, not containing wrapper tobacco or over 35% wrapper, processed only by threshing. Classified under HTS 2401.10.63.90 as 'other' flue-cured leaf entered pursuant to U.S. Note 5 quota provisions for countries like Brazil or Zimbabwe. Used primarily for blending in cigarettes.

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 tobacco exceeding 35% shifts classification to the wrapper-specific subheading in 2401.10.41

2401.20.33Higher: 35% vs 17.5%

If stemmed or stripped

Once stems are removed, unmanufactured tobacco moves to heading 2401.20 for stemmed/stripped leaf

2401.30.37Higher: 35% vs 17.5%

If used for cigarette tobacco preparation

Tobacco prepared for hand-rolled cigarettes falls under 2401.30 per U.S. Note 5(e)

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Import Tips & Compliance

Verify origin country quota availability under U.S

Note 5 before shipment; provide export certification from origin dated pre-1995 if applicable

Include lab analysis confirming no wrapper tobacco over 35%

Track aggregate annual imports to avoid over-quota duties