Virginia Sun-Cured Whole Stems for Snuff Production

Whole, unground stems from sun-cured Virginia tobacco, imported for grinding into snuff bases (non-cigarette). HTS 2401.30.23.60 applies to these uncut tobacco refuse stems not destined for cigarettes. Ideal for moist snuff due to the mellow flavor from sun-curing.

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.

2403.91.45Lower: 17.5% vs 35%

If 'homogenized' or extruded

Advanced processing into sheets/pastes moves to manufactured 'homogenized tobacco' subheading.

2401.10.65Higher: 367.5% vs 35%

If not refuse but unstemmed leaf

Presence of lamina (leaf) over trace amounts reclassifies as primary unmanufactured tobacco.

2404.91.00.00Lower: 23.9% vs 35%

If for inhalation without combustion products

Chapter note pushes any heated non-combustion tobacco delivery to heading 2404.

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Import Tips & Compliance

Prepare affidavit of non-cigarette use; U.S

Note (e) specifies hand-rolled cigarette prep doesn't count as cigarettes

Ensure no glycerol/molasses addition, as that would shift to 2403.11 water pipe tobacco

Weigh accurately for quota; stems often settle, causing under-declaration pitfalls

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