Tobacco Stems for Pipe Blending from Mexico
Dried tobacco stems derived from flue-cured leaf processing, classified as tobacco refuse under HTS 2401.30.27. Intended for blending into pipe tobacco mixtures rather than cigarette production. Threshed and cleaned but unmanufactured, fitting 'other' category for non-cigarette use.
Duty Rate — Mexico → United States
10%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify origin against U.S
• Note quotas; products from quota countries like Brazil require aggregate tracking from Sep 13 to Sep 12
• Provide certification that refuse is destined for non-cigarette products to avoid reclassification to cigarette tobacco subheadings
• Maintain documentation proving 'direct import' if pre-1995 export for special duty treatment; avoid warehouse withdrawals