Flue-Cured Virginia Tobacco Leaf

Unmanufactured flue-cured Virginia tobacco leaf that is partly stemmed but not threshed, containing no wrapper tobacco. This light air-cured variety is commonly used in cigarette blending due to its bright color and mild flavor. It falls under HTS 2401.20.35.40 as other flue-cured leaf not exceeding 35% wrapper tobacco.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China350%+35.0%385%
🇲🇽Mexico350%+10.0%360%
🇨🇦Canada350%+10.0%360%
🇩🇪Germany350%+10.0%360%
🇯🇵Japan350%+10.0%360%

Alternative Classifications

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

2401.10.63Lower: 17.5% vs 385%

If threshed or similarly processed

Threshed tobacco shifts to heading 2401.10 as more processed unmanufactured tobacco.

2401.20.33Lower: 35% vs 385%

If containing over 35% wrapper tobacco

Higher wrapper content exceeds the subheading threshold, classifying under 2401.20.33.

2401.30.37Lower: 35% vs 385%

If fire-cured rather than flue-cured

Fire-cured light air-cured tobacco falls under dark air-cured categories in 2401.30.

Not sure which classification is right?

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Import Tips & Compliance

Verify country of origin against US quota limits (e.g

80,200 MT for Brazil) to avoid over-quota duties

Provide lab certification confirming flue-cured type, stemming status, and wrapper content under 35%

Ensure documentation excludes Chapter 98 sample exemptions unless qualifying as duty-free samples

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