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Sun-Cured Virginia Tobacco Lamina Refuse

Refuse consisting of broken lamina pieces from Virginia sun-cured tobacco, threshed and sifted but unmanufactured. Falls under 2401.30.37.60 as quota-eligible Virginia sun-cured refuse per U.S. Note 5. Ideal for blending in hand-rolled cigarette tobaccos.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+37.5%37.5%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+12.5%12.5%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

2401.30Same rate: 37.5%

If prepared for hand-rolled cigarettes

Per U.S. Note 5(e), tobaccos specifically for hand-rolled consumer products get separate refuse classification.

2401.20.85Same rate: 37.5%

If stemmed rather than whole refuse

Stemmed tobacco refuse falls under different unmanufactured headings based on processing state.

2404Lower: 17.5% vs 37.5%

If homogenized or reconstituted

Chapter notes direct any reconstituted tobacco sheets to heading 2404 regardless of type.

Not sure which classification is right?

The Tariff Assistant works through the GRI rules on your specific product to reach the right HTS code — and can price the duty on it in the same conversation.

Import Tips & Compliance

• Include certificates of analysis confirming Virginia sun-cured type and refuse composition to meet subheading criteria

• Track annual quota usage by country (e.g

• 12,000 MT for Zimbabwe); use Chapter 98 for duty-free samples

• Ensure no commingling with flue-cured types, as misidentification leads to reclassification and penalties