Philippines Flue-Cured Stripped Tobacco

Wholly stripped flue-cured leaf from the Philippines, unthreshed, light air-cured type without excess wrapper. Classified in HTS 2401.20.33 under Note 5 quota of 3,000 MT for Philippine 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.

2401.10.63Lower: 17.5% vs 35%

If after threshing processing

Threshing constitutes 'similarly processed' shifting to threshed heading.

2401.20.85Same rate: 35%

If light air-cured but threshed

Same type but with threshing qualifies for processed subheading.

2404.91.00.00Lower: 23.9% vs 35%

If prepared for retail cigarette use

If packaged for consumer hand-rolling, classifies as manufactured in 2404.

Not sure which classification is right?

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Import Tips & Compliance

Entries from Sept 13 to Sept 12 count toward quota; plan shipments accordingly

Direct import from origin required for pre-1995 export claims

Segregate from other quota subheadings to prevent misallocation

Related Products under HTS 2401.20.33

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.

Burley Tobacco Leaf from Brazil

Partially stripped burley tobacco leaf from Brazil, light air-cured, not threshed or processed beyond stemming. Classified in HTS 2401.20.33 due to compliance with Additional U.S. Note 5 quota provisions for Brazilian light air-cured tobacco imports.

Zimbabwe Flue-Cured Tobacco Bale

Unthreshed flue-cured tobacco leaf from Zimbabwe, partly stemmed, no wrapper over 35%. This product qualifies for HTS 2401.20.33 under Additional U.S. Note 5's 12,000 MT quota for Zimbabwe-origin light air-cured tobacco.

Malawi Burley Light Air-Cured Tobacco

Partly or wholly stemmed burley tobacco from Malawi, light air-cured, not threshed, under 35% wrapper. Enters under HTS 2401.20.33 pursuant to Additional U.S. Note 5's 12,000 MT provision for Malawian tobacco.

Thailand Burley Tobacco Leaf

Light air-cured burley tobacco, partly stemmed from Thailand, not containing wrapper over 35%, unthreshed. Qualifies for HTS 2401.20.33 per Additional U.S. Note 5's 7,000 MT allocation.

Guatemala Light Air-Cured Flue Tobacco

Not threshed, stemmed flue-cured tobacco from Guatemala, light air-cured, low wrapper content. Imported under HTS 2401.20.33 provisions of Additional U.S. Note 5 with 10,000 MT quota.