Ground Virginia Sun-Cured Tobacco Stems

Ground Virginia sun-cured tobacco stems are pulverized refuse derived from the sun-curing process of Virginia tobacco plants, fitting HTS 2401.30.35.60 for ground stems under U.S. Note 5 provisions. Primarily used for flavor extraction or as fillers in industrial tobacco blends.

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.

2401.30.33.40Same rate: 35%

If not entered pursuant to Note 5 quota provisions

Same product but without invoking U.S. Note 5 quota entry shifts to general 'other' refuse subheading.

2401.20.85Same rate: 35%

If flue-cured Virginia stems instead of sun-cured

Curing method (flue vs sun) determines heading 2401.20 for flue-cured refuse vs 2401.30 sun-cured.

2404.99.00.00Higher: 40% vs 35%

If further manufactured into other tobacco products

Chapter note classifies any processed products from this chapter into heading 2404.

Not sure which classification is right?

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Import Tips & Compliance

Include lab analysis or affidavits confirming 'Virginia sun-cured' type and processing (ground) to meet subheading specs

Track calendar quota period (Sep 13-Sep 12) and avoid over-entry; use chapter 98 for duty-free samples if applicable