Fire-Cured Kentucky Burley Tobacco Refuse

This is tobacco refuse derived from fire-cured Kentucky and Tennessee tobacco, primarily consisting of stems, dust, and small leaf fragments left after threshing. Classified under HTS 2401.30.27.35 as fire-cured Kentucky-Tennessee tobacco refuse intended for use in products other than cigarettes, such as pipe tobacco or chewing tobacco. It undergoes minimal processing beyond threshing to retain its characteristic smoky flavor profile.

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.

2401.30.37Same rate: 35%

If dark fire-cured and not specifically Kentucky-Tennessee variety

Dark fire-cured tobacco refuse falls under a separate subheading based on curing method and regional type.

2401.10.63Lower: 17.5% vs 35%

If unstemmed whole leaf rather than refuse

Whole unmanufactured tobacco leaves are classified in heading 2401.10, not refuse in 2401.30.

2403.99.60Same rate: 35%

If further processed into reconstituted sheets or homogenized refuse

Advanced processing beyond threshing moves it to manufactured tobacco in heading 2403.

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Import Tips & Compliance

Verify origin compliance with U.S

Note quotas (e.g

10,750 MT aggregate); exceedance shifts to higher duty rates

Provide documentation certifying use in non-cigarette products to avoid reclassification under cigarette subheadings

Ensure accurate moisture content labeling (typically 12-15%) to prevent disputes over 'unmanufactured' status