Fire-Cured Kentucky Cut Tobacco Stems

Cut fire-cured Kentucky tobacco stems are pulverized unmanufactured tobacco refuse derived from the Fire-Cured Kentucky-Tennessee type, processed for use in blends or further manufacturing. Classified under HTS 2401.30.35.35 as cut tobacco stems entered pursuant to U.S. Note 5 quota provisions for fire-cured varieties. These stems provide bulk filler material valued for their robust flavor profile.

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.

2401.30.37.35Same rate: 35%

If not entered pursuant to U.S. Note 5 quota provisions

Exceeding quota or ineligible origin moves to general 'other' fire-cured stems category with potentially higher duty rates.

2401.10.63Lower: 17.5% vs 35%

If whole leaf rather than stems

Unstemmed fire-cured Kentucky-Tennessee tobacco leaf classifies under wrapper tobacco headings, not refuse.

2403.99.60Same rate: 35%

If further processed into smoking mixtures

Once mixed with other tobaccos or additives for retail, shifts from unmanufactured refuse to manufactured smoking tobacco.

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Import Tips & Compliance

Verify origin certificate proving export from quota-eligible countries (e.g

Brazil, Zimbabwe) before September 13 period; exceeds aggregate limits trigger higher duties

Include lab analysis confirming fire-cured Kentucky-Tennessee type and pulverized stem composition

Track annual quota usage via USTR portal to avoid reclassification