Burley Tobacco Stems

Burley tobacco stems are the stripped stalks remaining after leaf removal, classified as tobacco refuse under HTS 2401.30.37.20. This unmanufactured refuse is threshed or processed similarly and entered pursuant to U.S. Note 5 quota provisions for Burley-type from specified countries. Primarily used in blending for cigarettes or as filler material.

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 unstemmed whole leaf rather than refuse

Whole Burley leaf tobacco classifies under leaf headings, not refuse, changing from 2401.30 to 2401.10.

2401.30.33Same rate: 35%

If for non-quota refuse entry

Excess over U.S. Note 5 quota shifts to general 'other' refuse subheading with potentially higher duties.

2403.91.45Lower: 17.5% vs 35%

If further processed into homogenized tobacco

Homogenized or reconstituted Burley refuse moves to manufactured 'other' tobacco under heading 2403.

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Import Tips & Compliance

Verify entry falls within U.S

Note 5 annual quota (e.g

80,200 MT for Brazil) with origin certification from approved countries

Provide lab analysis confirming Burley type and refuse status (stems <20% leaf); misclassification risks higher duties

Exclude Canada/Israel/Mexico origins or Chapter 98 samples to qualify; track aggregate entries Sept 13-Sept 12