Fire-Cured Kentucky Burley Tobacco Leaves

Threshed fire-cured tobacco leaves from Kentucky, partly stemmed and processed for blending in cigarettes or pipe tobacco. Classified under HTS 2401.20.85.35 as fire-cured Kentucky and Tennessee tobacco entered pursuant to additional U.S. note 5 quota provisions. Meets chapter requirements for unmanufactured, threshed tobacco refuse excluded.

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 not threshed or similarly processed

Unstemmed/stripped tobacco falls under heading 2401.10 before threshing, changing from processed to raw form classification.

2401.30.37Same rate: 35%

If air-cured instead of fire-cured

Air-cured varieties like Burley shift to 2401.30 subheadings, as curing method determines primary heading within note 5 quotas.

2404Lower: 15% vs 35%

If further manufactured into retail cigarette filler

Chapter note mandates any processed tobacco products classifiable here move to heading 2404 as manufactured tobacco.

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Import Tips & Compliance

Verify export date prior to September 13 for legacy quota eligibility; provide USTR-approved documentation proving fire-curing method and regional origin

Track aggregate quota usage across all note 5 subheadings to avoid over-entry penalties