Tennessee Fire-Cured Dark Tobacco Strips from China
Partly stemmed, threshed fire-cured dark tobacco from Tennessee regions, used primarily in chewing tobacco and snuff blends. Falls under HTS 2401.20.85.35 for fire-cured Kentucky-Tennessee types within U.S. note 5 quantitative limits. Excludes fully manufactured or combustion-inhalation products per chapter notes.
Duty Rate — China → United States
37.5%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Include lab certification of fire-curing process (no flue or sun curing); aggregate entries with other note 5 tobaccos cannot exceed country-specific limits like 80,200 MT for Brazil
• Avoid classification as 'prepared for retail' to prevent shift to 2403