Flue-Cured Tobacco Stems

Flue-cured tobacco stems are the stripped midribs and veins from flue-cured Virginia tobacco leaves, processed into refuse for use in non-cigarette products like pipe tobacco blends or chewing tobacco. Classified under HTS 2401.30.27.10 as flue-cured tobacco refuse destined for products other than cigarettes. This refuse is threshed or similarly processed but remains unmanufactured.

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 destined for cigarette production

Tobacco refuse shifts to wrapper/strip/binder subheadings in 2401.10 when intended for cigarette manufacturing rather than other products.

2401.30.33Same rate: 35%

If fire-cured instead of flue-cured

Curing method determines subheading; fire-cured refuse for non-cigarette use falls under 2401.30.33, distinct from flue-cured.

2403.99.60Same rate: 35%

If further manufactured into retail-ready products

Processed beyond unmanufactured refuse into smoking tobacco like pipe mixtures moves to Chapter 24 heading 2403.

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Import Tips & Compliance

Verify flue-curing process documentation to confirm classification; ensure declaration specifies 'for products other than cigarettes' to avoid reclassification; be aware of annual quota limits for non-FTA countries