Flue-Cured Cut Tobacco Stems from China
Processed flue-cured tobacco stems that have been cut into small pieces, suitable for use in blending or manufacturing reconstituted tobacco sheets. Classified under HTS 2401.30.35.10 as flue-cured tobacco refuse in the form of cut stems, entered pursuant to U.S. Note 5 quota provisions for specific countries. These stems are a byproduct of leaf stripping, threshed and processed without further manufacturing.
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 country eligibility under U.S
• Note 5 (e.g
• Brazil up to 80,200 MT); provide export certification prior to Sept 13 cutoff
• Include lab analysis confirming flue-cured type and cut/ground processing to avoid misclassification as uncut stems