Flue-Cured Virginia Tobacco Leaf from China
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.
Duty Rate — China → United States
20%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• 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