Fire-Cured Kentucky Burley Tobacco Leaf Strips

Fire-cured Kentucky Burley tobacco processed into leaf strips, threshed and suitable for blending in pipe tobacco or chewing tobacco production. This unmanufactured tobacco refuse falls under HTS 2401.30.37.35 as fire-cured Kentucky and Tennessee type, entered pursuant to Additional U.S. Note 5 quota provisions for non-cigarette use. It is not prepared for retail sale to consumers.

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.

2401.30Same rate: 35%

If exceeding U.S. Note 5 quota or entered outside its provisions

Moves to general 'Other' fire-cured tobacco refuse category without quota preferential rates.

2401.10.63Lower: 17.5% vs 35%

If classified as wrapper tobacco rather than refuse

Wrapper tobacco for cigars uses different unmanufactured heading based on leaf quality and purpose.

2404Lower: 15% vs 35%

If further processed into smoking tobacco for inhalation without combustion

Chapter note requires classification in 2404 for any processed tobacco products beyond unmanufactured refuse.

Not sure which classification is right?

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Import Tips & Compliance

Verify entry falls within Additional U.S

Note 5 quota (3,000 MT) with proper documentation from USTR; exclude if from Canada, Israel, or Mexico

Provide origin certification confirming fire-curing process and Kentucky/Tennessee type

Avoid misclassification as cigarette tobacco to prevent higher duties