Dark Air-Cured Kentucky Tobacco Stems

Uncured stems from dark air-cured Kentucky tobacco, not cut, ground, or pulverized, classified under HTS 2401.30.23.40 as tobacco refuse intended for use in products other than cigarettes, such as pipe tobacco or chewing tobacco. These stems are a byproduct of leaf processing, retaining natural oils and flavors suitable for blending in non-cigarette tobacco products.

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.

2401.10.63Lower: 17.5% vs 35%

If derived from flue-cured tobacco varieties

Flue-cured stems fall under unmanufactured tobacco refuse for non-cigarette use in a different variety-specific subheading.

2401.30.33Same rate: 35%

If cut or ground during processing

Processing beyond threshing (e.g., cutting stems) moves it out of the 'not cut, not ground' subheading.

2403.19.60Same rate: 35%

If further processed into reconstituted sheet tobacco

Reconstituted or homogenized tobacco from stems is classified as manufactured tobacco under heading 2403.

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Import Tips & Compliance

Verify origin against U.S

Note quotas (e.g

10,750 MT aggregate); exceeds may trigger higher duties or rejection

Provide certification that stems are for non-cigarette products (e.g

pipe tobacco) to avoid reclassification to cigarette subheadings

Ensure documentation proves stems are not cut/ground/pulverized; common pitfall is improper stemming process description