Flue-Cured Virginia Unstemmed Tobacco Leaves

Whole, unstemmed flue-cured Virginia tobacco leaves, not stripped, used primarily for cigarette blending. This falls under HTS 2401.10.95.60 as unmanufactured tobacco not stemmed/stripped, not containing wrapper tobacco or over 35% wrapper, and classified as 'other' within the 'other' category. It is threshed or similarly processed minimally for handling.

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.

2401.20.33Higher: 35% vs 17.5%

If stems have been stripped from leaves

Stemmed/stripped tobacco moves to 2401.20, changing classification due to processing level.

2401.10.63Same rate: 17.5%

If from quota-eligible countries like Brazil in specified quantities

Quota subheadings like 2401.10.63 apply to specific origins with lower duties up to annual limits.

2403.99.60Higher: 35% vs 17.5%

If further processed into smoking tobacco for retail

Manufactured or prepared smoking tobacco falls under 2403, not unmanufactured.

Not sure which classification is right?

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Import Tips & Compliance

Verify origin against U.S

Note quotas (e.g

80,200 MT for Brazil); exceedances shift to higher duties

Provide certificates of origin and leaf analysis to confirm <35% wrapper content and unstemmed state

Avoid misclassification as stemmed tobacco (2401.20); stems must be intact for this code