Flue-Cured Tobacco Stems for Pipe Blending from China
Uncured, uncut, unground, and unpulverized stems from flue-cured Virginia tobacco, imported within U.S. Note 5 quotas for processing into pipe tobacco blends. These stems provide bulk and flavor base in mixtures for hand-rolled or pipe smoking products. Classified under 2401.30.33.10 as flue-cured tobacco refuse (stems) entered pursuant to quota provisions.
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
• Verify origin country eligibility under U.S
• Note 5 quotas (e.g
• Brazil, Zimbabwe) and track aggregate annual limits to avoid over-quota duties
• Provide documentation proving stems are not cut, ground, or pulverized and destined for non-cigarette use per Note 5(e)
• Exclude Canadian/Israeli/Mexican origins or Chapter 98 claims, as they bypass these subheadings