Flue-Cured Virginia Tobacco Leaf from China
Unmanufactured flue-cured Virginia tobacco leaf, partly stemmed but not threshed, containing less than 35% wrapper tobacco. This light air-cured tobacco is primarily used in cigarette blending due to its bright color and mild flavor. It falls under HTS 2401.20.35 as other flue-cured leaf not meeting higher quota or wrapper thresholds.
Duty Rate — China → United States
385%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 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
• Verify country of origin quotas under U.S
• Note 2 to avoid excess duty rates; provide certification of flue-curing method and stem/strip status
• Ensure no wrapper tobacco exceeds 35% to prevent reclassification