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Flue-Cured Virginia Tobacco Leaf (Argentine Origin)

Unmanufactured flue-cured Virginia tobacco leaves, partly stemmed but not threshed, imported from Argentina within the quota limits of Additional U.S. Note 5. This light air-cured tobacco is used primarily for blending in cigarettes and has a bright yellow to orange color due to the flue-curing process. It falls under HTS 2401.20.33.10 as flue-cured leaf entered pursuant to quota provisions, excluding wrapper tobacco.

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.

2401.10.63Lower: 17.5% vs 35%

If threshed or similarly processed

Threshed flue-cured tobacco shifts to unstemmed heading 2401.10, outside Note 5 quota subheadings.

2401.20.35Higher: 385% vs 35%

If fire-cured or dark air-cured

Curing method determines subheading; fire-cured types go to 2401.20.35, ineligible for this Note 5 quota.

2401.20Same rate: 35%

If containing over 35% wrapper tobacco

Wrapper content threshold changes classification from 'other' to wrapper-specific headings.

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Import Tips & Compliance

Verify origin certificate from Argentina to qualify under the 10,750 MT annual quota in Additional U.S

Note 5; exceedance triggers higher rates

Provide documentation proving flue-curing method and stemming status; not threshed or over 35% wrapper to avoid reclassification

Avoid warehouse withdrawal timing issues—entries must align with September 13 to September 12 quota period