Ground Burley Tobacco Stems from Mexico
Ground Burley tobacco stems consist of pulverized stalks from Burley plants, used as filler in pipe tobacco or cigarette blends. Classified in HTS 2401.30.35.20 as cut, ground, or pulverized Burley stems entered under quota provisions of additional U.S. note 5.
Duty Rate — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Confirm processing level (must be cut/ground/pulverized, not whole); track quota usage via CBP reporting
• Include lab certification of Burley variety and origin
• Exclude Canadian/Israeli/Mexican products from this subheading