Flue-Cured Virginia Threshed Tobacco Leaves from China
Flue-cured Virginia tobacco that has been partly stemmed, threshed, and processed for use in products other than cigarettes, such as pipe tobacco or chewing tobacco. This unmanufactured tobacco falls under HTS 2401.20.83.10 due to its flue-curing method and explicit designation for non-cigarette applications. It is imported in bulk form without further manufacturing.
Duty Rate — China → United States
35%
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 flue-curing documentation and end-use declaration for non-cigarette products to avoid reclassification
• Check U.S. quota allocations for origin country (e.g
• Brazil, Zimbabwe) under Additional U.S
• Note 5; exceedance triggers higher duties
• Provide certificates of origin and lab analysis confirming threshed/stripped state and no cigarette intent