Flue-Cured Tobacco Stems from Zimbabwe from China
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).
Duty Rate — China → United States
35%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
Import Tips
• 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