Fire-Cured Kentucky Tobacco Stems

Uncured stems from Fire-Cured Kentucky tobacco, not cut, ground, or pulverized, classified as tobacco refuse under HTS 2401.30.33.35. These stems are entered pursuant to Additional U.S. Note 5 provisions for quota-limited imports from eligible countries like Brazil or Zimbabwe. Primarily used in blending for pipe tobacco or as filler in manufactured products.

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.

2401.10.63Lower: 17.5% vs 35%

If unstemmed leaf tobacco

Whole fire-cured Kentucky-Tennessee leaves without refuse separation fall under unmanufactured tobacco headings, not refuse.

2401.30.37Same rate: 35%

If stems are cut or ground

Processing like cutting, grinding, or pulverizing moves stems out of this subheading into other processed refuse categories.

2403.99.60Same rate: 35%

If prepared for consumer retail packaging

Stems packaged for direct retail sale to consumers shift to manufactured tobacco headings per chapter notes.

Not sure which classification is right?

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Import Tips & Compliance

Verify origin country eligibility under Additional U.S

Note 5 and ensure aggregate quota compliance (e.g

80,200 MT for Brazil)

Provide documentation proving stems are not cut, ground, or pulverized

Track entry periods from September 13 to September 12 annually