Bulk Virginia Fire-Cured Tobacco Stems Extract Base from China
Unc ut and unground Virginia fire-cured tobacco stems in bulk for flavor extract production in non-cigarette tobaccos. HTS 2401.30.23.50 covers these as stems refuse for 'products other than cigarettes' per U.S. notes.
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
• Exclude Canada/Israel/Mexico products from quota calculations per U.S. note; maintain chain-of-custody docs showing no cigarette diversion
• Test for glycerol content to avoid water pipe misclassification