Cut Virginia Fire-Cured Tobacco Stems

These are stems from Virginia fire-cured tobacco leaves that have been cut into small pieces, classified under HTS 2401.30.25.50 as unmanufactured tobacco refuse intended for use in products other than cigarettes. The fire-curing process imparts a distinctive smoky flavor, making them suitable for pipe tobacco blends or chewing tobacco production.

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 not cut, ground, or pulverized

Unc ut or whole stems of Virginia fire-cured tobacco refuse fall under the general stems provision rather than the processed form.

2401.30.37Same rate: 35%

If intended for cigarette production

Reclassification occurs if documentation shows end-use in cigarettes, moving from 'other than cigarettes' to cigarette-specific stems.

2403.91.45Lower: 17.5% vs 35%

If 'prepared for marketing to ultimate consumer'

Stems processed and packaged for direct retail sale as 'homogenized' or filler tobacco shift to manufactured tobacco headings.

Not sure which classification is right?

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Import Tips & Compliance

Verify origin country against US quota limits for HTS 2401.30 subheadings to avoid excess duty rates

Provide documentation proving end-use in non-cigarette products, such as manufacturer affidavits

Ensure stems are explicitly labeled as cut/ground/pulverized Virginia fire-cured to match exact subheading