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+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 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: 35%

If stemmed rather than whole refuse

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

2404Lower: 15% vs 35%

If homogenized or reconstituted

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

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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