Kentucky-Tennessee Dark Cured Tobacco Shreds from China
Shredded refuse from dark air-cured tobacco grown across Kentucky and Tennessee fire-cure belts, used in pipe and chewing blends. HTS 2401.30.27.40 applies to this regional specific non-cigarette tobacco refuse.
Duty Rate — China → United States
37.5%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Label bales clearly with 'For Non-Cigarette Use Only' to support subheading claim
• Maintain chain-of-custody records from farm to port for quota verification
• Test for glycerol content; presence could trigger water pipe tobacco exclusion rules