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Tennessee Dark Air-Cured Tobacco Scraps

Scrap material from dark air-cured tobacco leaves harvested in Tennessee, used primarily in plug chewing tobacco production. Falls under HTS 2401.30.27.40 as 'other' tobacco refuse of dark air-cured Kentucky-Tennessee type, explicitly for non-cigarette applications.

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.

2401.20.33Same rate: 35%

If flue-cured rather than air-cured

Flue-cured tobacco refuse uses different subheading regardless of state origin.

2401.30.35Same rate: 35%

If originating outside US designated areas

Only Kentucky/Tennessee dark air-cured refuse gets this specific subheading; others use generic codes.

2404Lower: 15% vs 35%

If treated for inhalation without combustion

Chapter note requires tobacco products for heated non-combustion inhalation to classify in 2404.

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Import Tips & Compliance

Include lab analysis confirming dark air-curing characteristics and absence of cigarette-grade processing

Declare exact intended end-use (e.g

chewing tobacco) on entry documents to comply with subheading requirements

Check against US Note 1 quotas for Tennessee-sourced dark tobacco; early-season imports face stricter scrutiny