Cut Dark Air-Cured Kentucky Tobacco Stems

These are tobacco stems from dark air-cured Kentucky tobacco, cut into small pieces for processing. Classified under HTS 2401.30.35.40 as cut tobacco refuse (stems) from dark air-cured Kentucky and Tennessee varieties, entered pursuant to additional U.S. note 5 quota provisions. They are unmanufactured tobacco refuse, threshed and processed by cutting.

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 whole leaf rather than stems

Whole unmanufactured tobacco leaves from dark air-cured KY/TN fall under stem refuse exclusion in 2401.10

2401.30.33Same rate: 35%

If for uncut or threshed stems only

Uncut/threshed stems (not ground/pulverized/cut) classify here instead of the more processed 2401.30.35.40

2403.99.60Same rate: 35%

If further manufactured into smoking refuse

Processed into reconstituted sheets or other smoking tobacco refuse moves to Chapter 24 manufactured headings

Not sure which classification is right?

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Import Tips & Compliance

Verify origin country against U.S

Note 5 quotas (e.g

Brazil 80,200 MT); exceedance shifts to higher duty subheadings

Provide documentation proving dark air-cured KY/TN type and stem composition; lab testing may be required for classification

Exclude products of Canada, Israel, Mexico; track aggregate annual imports from Sept 13 to Sept 12 to avoid over-quota penalties