Cut Virginia Sun-Cured Tobacco Stems

These are Virginia sun-cured tobacco stems that have been cut into smaller pieces for processing, classified under HTS 2401.30.35.60 as cut tobacco refuse from Virginia sun-cured tobacco entered pursuant to Additional U.S. Note 5 quota provisions. They are used in the tobacco industry for blending or extraction, distinct from leaf tobacco.

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.

2401.30.37.60Same rate: 35%

If from other sun-cured types like dark sun-cured

Different variety of sun-cured tobacco refuse changes the specific statistical suffix within the same refuse category.

2401.10.63Lower: 17.5% vs 35%

If uncut or threshed whole stems, not refuse

Unprocessed or threshed tobacco stems without cutting/ground/pulverizing fall under unmanufactured tobacco headings.

2403.99.60Same rate: 35%

If prepared for marketing to ultimate consumer in identical retail form

Chapter notes prioritize heading 2404 or 2403 for consumer-ready tobacco products over raw refuse in 2401.

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Import Tips & Compliance

Verify origin country against Additional U.S

Note 5 quotas (e.g

80,200 MT for Brazil) and obtain USTR approval before entry

Provide documentation proving stems are cut/ground/pulverized Virginia sun-cured tobacco refuse, not leaf, to avoid reclassification

Exclude products from Canada, Israel, or Mexico as they bypass these subheadings; monitor aggregate annual limits from Sep 13 to Sep 12