Burley Tobacco Stems for Pipe Blending

Uncured Burley tobacco stems, not cut, ground, or pulverized, imported within the quota limits of Additional U.S. Note 5 to Chapter 24. These stems are primarily used by blenders to create pipe tobacco mixtures due to their low sugar content and nutty flavor profile. Classified under HTS 2401.30.33.20 as unmanufactured tobacco refuse entered pursuant to quota provisions.

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.

2401.30.35Same rate: 35%

If stems are cut, ground, or pulverized

Processing beyond threshing (cutting/grinding) moves classification to more processed tobacco refuse subheading.

2401.10.63Lower: 17.5% vs 35%

If whole leaf tobacco rather than stems

Whole Burley leaf tobacco (unstemmed) falls under unmanufactured leaf headings, not refuse.

2403.91.45Lower: 17.5% vs 35%

If 'prepared for marketing to ultimate consumer' in retail packages

Chapter note requires consumer-ready tobacco products to classify in heading 2404, but stems typically remain refuse.

Not sure which classification is right?

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Import Tips & Compliance

Confirm origin country eligibility under Additional 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, not ground, not pulverized' and destined for non-cigarette use per US note (e)

Monitor USTR regulations for quota administration; entries from Canada/Israel/Mexico exempt from limits