Bulgarian Samun Cigarette Leaf

Bulgarian Samun cigarette leaf consists of petite Oriental leaves, stemmed but unthreshed, valued for sweetness in cigarette manufacturing. It qualifies for HTS 2401.20.23.00 as non-wrapper cigarette leaf of Turkish/Oriental type.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽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.

2401.20Same rate: 35%

If containing wrapper tobacco

Any wrapper content (even ≤35%) may trigger 2401.20.40 if not purely cigarette leaf.

2401.10Higher: 360% vs 35%

If flue-cured and unstemmed

Flue-cured types without stemming fall under 2401.10; Oriental is 'other' but processing differs.

2404.99.00.00Higher: 40% vs 35%

If packaged for retail sale

Chapter note mandates retail-ready tobacco to 2404, regardless of prior heading.

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Import Tips & Compliance

As 'Other countries,' capped at 3,000 MT quota—track entries to avoid over-quota surcharges

Include processing affidavits confirming 'partly stemmed, not threshed' status