Flue-Cured Tobacco Stems from China
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.
Duty Rate — China → United States
35%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
Import Tips
• 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