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Brazilian Flue-Cured Virginia Tobacco Leaf

Partially stemmed flue-cured Virginia tobacco leaf from Brazil, not threshed, containing less than 35% wrapper tobacco. This unmanufactured tobacco falls under HTS 2401.20.33 as it is described in Additional U.S. Note 5 and entered pursuant to its quantitative provisions for Brazilian tobacco imports.

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%

More Specific Codes

This product may fall under a more specific subheading:

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

2401.20.35Higher: 385% vs 35%

If containing over 35% wrapper tobacco

Wrapper tobacco content exceeding 35% moves it to the specific wrapper subheading for higher-value cigar leaves.

2401.10.63Lower: 17.5% vs 35%

If threshed or similarly processed

Threshed/stripped and further processed unmanufactured tobacco classifies under the threshed category.

2401.30.33Same rate: 35%

If dark air-cured or fire-cured rather than flue-cured

Different curing methods like dark/fire-cured shift to heavy-type tobacco subheadings.

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Import Tips & Compliance

Verify entry falls within Brazil's 80,200 metric ton quota under Additional U.S

Note 5; exceedance shifts to higher duty subheadings

Provide origin certification and documentation proving export before September 13, 1995 if claiming legacy provisions

Label accurately as flue-cured/light air-cured, not threshed, <35% wrapper to avoid reclassification