Flue-Cured Oriental Threshed Tobacco Leaves

Flue-cured Oriental-style tobacco, stemmed, threshed, and processed similarly, entered under HTS 2401.20.85.10 per U.S. Note 5. Aromatic leaves for pipe or blend tobaccos. Qualifies as partly stemmed unmanufactured tobacco.

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.

2401.10Higher: 360% vs 35%

If wholly unstemmed

Non-stemmed forms stay in 2401.10, altering based on stripping state.

2401.30.37Same rate: 35%

If air-cured rather than flue-cured

Air-curing method shifts classification to 2401.30 subheadings.

2402.90Lower: 12.3% vs 35%

If including significant tobacco refuse

High refuse content classifies as tobacco waste under 2402.

Not sure which classification is right?

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Import Tips & Compliance

Document threshing process to distinguish from manufactured products; avoid 2404 catch-all for any further treatment

Confirm country-specific quotas (e.g

12,000 MT Malawi); common error is aggregate miscalculation across EU origins

Prepared for hand-rolled cigarettes? Still classifiable here unless marketed as final consumer product