Burley Tobacco Stems Bulk Bale

Uncured Burley tobacco stems, not cut, ground, or pulverized, packaged in large bulk bales for industrial processing. Classified under HTS 2401.30.23.20 as tobacco refuse (stems) intended for use in products other than cigarettes, such as pipe tobacco or chewing tobacco. Meets the definition of unmanufactured tobacco refuse without further processing.

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.

2401.30.35Same rate: 35%

If stems are cut, ground, or pulverized

Processing beyond 'not cut, not ground, not pulverized' moves to more processed tobacco refuse subheading.

2401.10.63Lower: 17.5% vs 35%

If classified as unstemmed whole leaf rather than stems

Whole Burley leaf tobacco for non-cigarette use falls under leaf headings, not refuse.

2401.20.33Same rate: 35%

If intended for cigarette production

End-use in cigarettes changes classification from 'other than cigarettes' to cigarette-specific quota subheadings.

Not sure which classification is right?

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Import Tips & Compliance

Verify origin country against US aggregate quotas (e.g

3,000 MT for 'other countries'); exceedance shifts to higher duty subheadings

Provide documentation proving end-use in non-cigarette products (e.g

affidavits from buyer) to avoid reclassification

Ensure stems are truly 'not cut, ground, or pulverized' via lab inspection; minimal processing allowed but avoid stems resembling strips