Whole Flue-Cured Virginia Tobacco Stems from China
Intact stems from flue-cured Virginia tobacco variety, unprocessed and in natural form, for extraction or blending in non-cigarette tobacco products. Falls under 2401.30.23.10 due to flue-curing method, stem form as tobacco refuse, and non-cigarette end-use like snuff or cigars.
Duty Rate — China → United States
35%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)
Import Tips
• Label shipments clearly as 'flue-cured stems for non-cigarette use' with processing certificates to meet tariff description
• Check aggregate quotas for origins like European Community (9,956 MT); excess incurs higher duties
• Avoid common pitfall of commingling with cigarette-bound stems, which requires separate entries