Flue-Cured Bright Leaf Tobacco (Quota Entry) from China
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.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
Import Tips
• 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