Burley Tobacco Leaf (Light Air-Cured, Stemmed)

Partly stemmed burley tobacco leaves, light air-cured, not threshed, with no wrapper tobacco, entered pursuant to Chapter Note 5 quotas. Primarily used for pipe tobacco and cigarette fillers. Classified in 2401.20.33.40 for its unprocessed state and specific light-cured profile.

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.

2401.20.85Same rate: 35%

If threshed or similarly processed

Processing beyond stemming (e.g., threshing) places it in threshed subheading with separate quota.

2401.30.35Same rate: 35%

If for fire-cured or dark air-cured burley

Darker curing shifts to 2401.30 series, outside light air-cured quota provisions.

2403.19.60Same rate: 35%

If further processed into smoking tobacco

Any manufacturing into cut/treated tobacco for smoking moves to Chapter 24 heading 2403.

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Import Tips & Compliance

Track annual quota usage from Sept 13 to Sept 12; exclude Canada/Mexico products as they bypass these subheadings

Label clearly as 'not for cigarettes' if hand-rolled intent to avoid reclassification