Flue-Cured Tobacco Stems from Argentina

Whole flue-cured tobacco stems from Argentina, not cut, ground, or pulverized, entered pursuant to U.S. Note 5 quota (10,750 MT). Classified in HTS 2401.30.33.90 as other tobacco refuse stems for industrial use in cigarette 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.

2401.10.63Lower: 17.5% vs 35%

If treated as unmanufactured flue-cured tobacco rather than refuse stems

Flue-cured tobacco refuse may qualify under separate Note 5 subheading if not specifically stems.

2401.30Same rate: 35%

If not entered pursuant to Note 5 quota provisions

Non-quota stems fall under general 'other' tobacco refuse without quota restrictions.

2404Lower: 15% vs 35%

If stems are homogenized or otherwise manufactured

Chapter note mandates 2404 for any manufactured tobacco products.

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Import Tips & Compliance

Secure pre-approval for Argentina quota; imports ineligible if from Canada/Israel/Mexico or chapter 98 claims

Document stem condition with photos/inspections to prove 'not cut, not ground, not pulverized' status

Monitor aggregate quantities to avoid reclassification or penalties for over-quota entries