Kentucky Dark-Fired Cured Pipe Tobacco Leaf from China
Partially stemmed and threshed dark-fired (air-cured) tobacco from Kentucky, prized for pipe tobacco blends due to its smoky profile. HTS 2401.20.85.40 applies as it matches the dark-air cured Kentucky/Tennessee description under quota provisions. Processed but unmanufactured for further blending.
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
• Use chapter 98 for duty-free samples; document direct import from origin if pre-1995 export
• Avoid misdeclaration as flue-cured to prevent penalties
• Coordinate with USTR regulations on quotas