Processed Flue-Cured Tobacco for Hand-Rolled Cigarettes

Threshed and stemmed flue-cured tobacco intended for hand-rolled cigarettes, per US Note 5(e), classified under HTS 2401.20.87.10 as other threshed flue-cured. Not final consumer product. Provides mild flavor profile.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China350%+35.0%385%
🇲🇽Mexico350%+10.0%360%
🇨🇦Canada350%+10.0%360%
🇩🇪Germany350%+10.0%360%
🇯🇵Japan350%+10.0%360%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

2401.10Lower: 360% vs 385%

If not similarly processed/threshed

Less processed unstemmed tobacco goes to 2401.10.87, with threshing triggering 2401.20.

2403.91.45Lower: 17.5% vs 385%

If quota-eligible 'other' from Malawi

Quota subheading 2403.91.45 applies if reclassified or from specific high-quota origins.

2402.90.00.00Lower: 37.3% vs 385%

If wrapped for retail as homogenized filler

If prepared for marketing to consumer in identical form, it shifts to 2402 for other smoking tobacco.

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Import Tips & Compliance

Declare end-use as hand-rolled per US Note to avoid cigarette subheadings; secure CBP ruling on processing level; track aggregate quotas for 'other countries' at 3,000 metric tons