Flue-Cured Bright Leaf Tobacco (Quota Entry)

Wholly stemmed flue-cured bright leaf tobacco, not processed beyond stripping, no wrapper, entered under Note 5 for countries like Brazil. Common in U.S. cigarette production. 2401.20.33.40 applies to its light-cured, unthreshed form and quota status.

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 over 35% wrapper content

Wrapper percentage threshold determines subheading within partly stemmed tobacco.

2401.10.63Lower: 17.5% vs 35%

If for unstemmed/threshed equivalent

Stemming level affects heading 2401.10 vs 2401.20 classification.

Not sure which classification is right?

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Import Tips & Compliance

Use USTR regulations for quota tracking; declare as 'other than cigarettes' if for hand-rolled to match note (e)

Separate bulk from retail-packaged to avoid 'prepared for consumer' rules