Dark Burley Loose Smoking Tobacco

Dark-fired Burley tobacco in ribbon cut for roll-your-own or pipe use, sourced from Brazil under quota. Classified in 2403.19.60.60 as quota-eligible Burley smoking tobacco, distinct from homogenized or extract forms.

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.

2401.20.33Same rate: 35%

If flue-cured and unmanufactured

Flue-cured Burley without manufacturing processes goes to unmanufactured flue-cured headings.

2404Lower: 15% vs 35%

If for inhalation without combustion

Chapter note prioritizes 2404 for non-combustion inhalation products over manufactured smoking tobacco.

2403.19Same rate: 35%

If not entered pursuant to note 5 quota

Non-quota eligible Burley smoking tobacco uses general subheadings without note 5 description.

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Import Tips & Compliance

Include lab certification confirming Burley varietal and manufacturing process to support quota classification

Monitor fiscal year quotas (Sep 13-Sep 12) and use chapter 98 for duty-free samples if applicable

Avoid bulk packaging not intended for retail to prevent reclassification as industrial tobacco