Whole Tobacco Stems from Brazil

Unprocessed tobacco stems sourced from Brazil, entered under the quota provisions of Additional U.S. Note 5 to Chapter 24. These stems are neither cut, ground, nor pulverized, classifying them as 'other' tobacco refuse under HTS 2401.30.33.90. They are primarily used in tobacco processing for reconstitution or blending.

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 moves stems to subheading for cut/ground/pulverized tobacco refuse.

2401.10.63Lower: 17.5% vs 35%

If classified as flue-cured unmanufactured tobacco refuse instead of stems

Different tobacco types like flue-cured have separate quota subheadings under Note 5.

2404Lower: 15% vs 35%

If further manufactured into homogenized tobacco or extracts

Chapter note requires any products classifiable in 2404 (e.g., reconstituted tobacco) to go there instead.

Not sure which classification is right?

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Import Tips & Compliance

Verify quota availability for Brazil (80,200 metric tons annually) via U.S

Trade Representative regulations before shipment

Provide certification that stems are not cut, ground, or pulverized; include origin documentation to qualify under Note 5

Avoid common pitfalls like exceeding aggregate period (Sep 13-Sep 12) limits or misclassifying as threshed tobacco