Flue-Cured Tobacco Stems from Zimbabwe

Flue-cured tobacco stems classified as tobacco refuse, processed similarly but not manufactured into other products. This falls under HTS 2401.30.37.90 as 'other' tobacco refuse described in Additional U.S. Note 5, entered pursuant to its quantitative provisions for Zimbabwe (12,000 metric tons annually).

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.

2401.30.35Same rate: 35%

If from Philippines

Same 'other' tobacco refuse but for Philippine origin under separate quota (3,000 MT); Note 5 allocates country-specific limits.

2403.99.60Same rate: 35%

If manufactured into smoking mixtures

Chapter note requires any product classifiable in 2404 or other heading to go to 2404; processed refuse for pipes/reconstituted falls there.

2401.30.33Same rate: 35%

If not entered pursuant to Note 5 quota

Excess over Note 5 quota shifts to general 'other' refuse without special provisions, changing duty treatment.

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Import Tips & Compliance

Verify origin certificate to confirm eligibility under Additional U.S

Note 5 quota for Zimbabwe (12,000 MT from Sept 13 to Sept 12)

Provide documentation proving it's tobacco refuse (stems/ midribs) not exceeding quota; track aggregate entries to avoid over-quota duties

Avoid common pitfall of misclassifying as unmanufactured leaf (2401.10+); CBP requires proof of threshed/processed refuse status