Burley Roll-Your-Own Tobacco

Fine-shred Burley tobacco marketed for rolling personal cigarettes, from Philippines quota allocation. Falls under 2403.19.60.60 as other smoking tobacco, Burley type, pursuant to chapter note 5 quota.

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.

2402.10.80Higher: 36.4% vs 35%

If in cigar binder or wrapper form

Burley processed specifically for cigars classifies under cigar leaf tobacco.

2403.19.30Same rate: 35%

If oriented for retail in identical imported package

Retail-oriented smoking tobacco may use different 'other' subheading if not quota-described.

2404Lower: 15% vs 35%

If sold as vaping or heat-not-burn product

Any inhalation without combustion product must go to 2404 per chapter note.

Not sure which classification is right?

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Import Tips & Compliance

Consult USTR regulations for quota proration if aggregate exceeds country limits

Declare accurately as 'for products other than cigarettes' if used in hand-rolled per note 5(e)

Include moisture content testing to confirm it's manufactured smoking tobacco, not raw