Flue-Cured Burley-Type Light Air-Cured Tobacco from China
This flue-cured variant mimics burley characteristics but uses flue-curing for lighter color and flavor, partly stemmed, not threshed, and without wrapper tobacco. It matches HTS 2401.20.35.10 as flue-cured leaf in the 'other' category for light air-cured types.
Duty Rate — China → United States
387.5%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Include lab analysis confirming flue-curing process and nicotine/flavor profile to distinguish from air-cured
• Track aggregate quantities per origin country to stay within U.S
• Note 5 limits; excess may face higher duties
• Label packages clearly as 'unmanufactured flue-cured leaf' to prevent misclassification as finished products