Cut Virginia Sun-Cured Tobacco Stems from China
These are tobacco stems from Virginia sun-cured tobacco that have been cut into small pieces, classified under HTS 2401.30.25.60 as unmanufactured tobacco refuse intended for use in products other than cigarettes. The sun-curing process imparts a specific flavor profile, making them suitable for pipe tobacco blends or chewing tobacco.
Duty Rate — China → United States
35%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)
Import Tips
• Verify origin country against US quota limits in Additional U.S
• Note 5 to ensure eligibility; exceeding quotas triggers higher duties
• Provide documentation proving end-use in non-cigarette products, such as buyer affidavits, to avoid reclassification
• Ensure stems are labeled as 'Virginia sun-cured' and processed only by cutting to match subheading requirements