Flue-Cured Virginia Stemmed Tobacco

Flue-cured Virginia tobacco that has been partly or wholly stemmed but not threshed, classified under HTS 2401.20.57.40 as unmanufactured tobacco processed only to the extent of stemming/stripping without further treatment. This type is commonly used in cigarette blending due to its bright leaf color and mild flavor.

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%

Alternative Classifications

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

2401.10.63Lower: 17.5% vs 35%

If threshed or similarly processed after stemming

Threshing or similar processing elevates it to heading 2401.10 for more advanced unmanufactured tobacco.

2401.20.33Same rate: 35%

If containing over 35% wrapper tobacco

Wrapper tobacco content over 35% shifts to dedicated subheading for higher-value cigar leaf types.

2403.99.60Same rate: 35%

If further processed into smoking or chewing forms

Any manufacturing beyond stemming/threshing classifies under Chapter 24 heading 2403 for finished tobacco products.

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Import Tips & Compliance

Verify country of origin quotas under U.S

Note 5; Brazil and Argentina have high limits but require tracking aggregate entries

Provide lab certification confirming no wrapper tobacco content over 35% and stemming without threshing

Avoid misclassification by documenting processing level; stemmed but unthreshed qualifies here, threshed moves to 2401.10