Dark Air-Cured Kentucky Fire-Cured Tobacco Stems from China
Uncured stems from dark air-cured Kentucky fire-cured tobacco, not cut, ground, or pulverized, used primarily for blending in pipe tobacco or snuff production. Classified under HTS 2401.30.33.40 as tobacco refuse consisting of stems from dark air-cured Kentucky-Tennessee varieties, entered pursuant to U.S. Note 5 quota provisions. These stems retain natural leaf structure for processing into reconstituted tobacco sheets.
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 from Kentucky/Tennessee growers and obtain U.S
• Note 5 quota allocation from USTR before entry; stems must be documented as not cut/ground/pulverized
• Include lab certification confirming dark air-cured type to avoid reclassification; common pitfall is exceeding annual quota of 10,750 MT aggregate