Air-Cured Tobacco Stems from Philippines

Uncut and unground air-cured tobacco stems from the Philippines (3,000 MT quota under Note 5), fitting HTS 2401.30.33.90 as other tobacco refuse. These stems are used by manufacturers for blending and paper pulp production.

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 for Philippines stems that are cut or ground

Processed stems from any origin shift to the pulverized refuse subheading.

2401.20.85Same rate: 35%

If classified as sun-cured or other specific refuse types

Note 5 lists separate subheadings for different tobacco refuse categories.

9801.00.10Lower: 10% vs 35%

If entered as duty-free samples

Certain tobacco samples qualify under Chapter 98, excluding them from quota subheadings.

Not sure which classification is right?

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Import Tips & Compliance

Philippines quota is small (3,000 MT); plan entries early in the quota year and confirm with USTR regs

Include affidavits certifying stems meet 'not cut, not ground, not pulverized' criteria

Differentiate from pre-1995 exports which have special direct-import provisions under Note 5(d)