Flue-Cured Tobacco Stems

Flue-cured tobacco stems are the midribs and stalks removed from flue-cured tobacco leaves during processing, classified as tobacco refuse under HTS 2401.30.37.10. This refuse is threshed or similarly processed but remains unmanufactured, entered pursuant to U.S. Note 5 quota provisions for flue-cured types from eligible countries.

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 not processed into refuse but whole leaf

Unstemmed flue-cured tobacco leaves fall under heading 2401.10 as unmanufactured tobacco rather than refuse.

2401.30.33Same rate: 35%

If from quota-exempt countries like Canada

Tobacco refuse from Canada, Israel, or Mexico is excluded from U.S. Note 5 subheadings and classified elsewhere.

2403.99.60Same rate: 35%

If further processed into reconstituted sheet

Reconstituted or reconstituted tobacco from stems is manufactured and moves to heading 2403.

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Import Tips & Compliance

Verify flue-curing method via supplier certification to avoid misclassification; track aggregate quotas under U.S

Note 5 by country of origin; provide documentation proving entry pursuant to quota provisions