Virginia Sun-Cured Flue-Cured Tobacco Leaves from China
Partially stemmed Virginia sun-cured tobacco leaves that have been threshed for processing, intended for use in pipe tobacco or cigars rather than cigarettes. This tobacco is classified under HTS 2401.20.83.55 due to its specific curing method, processing state, and non-cigarette end use as per chapter notes. It meets the criteria for unmanufactured tobacco that is partly stemmed and threshed.
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 origin against US quota limits in Additional U.S
• Note 5 to avoid over-quota duties; provide lab certification confirming Virginia sun-cured type and non-cigarette use
• Ensure documentation excludes Chapter 98 sample provisions unless applicable