Brazilian Flue-Cured Smoking Tobacco

Loose leaf flue-cured Virginia tobacco sourced from Brazil, prepared for pipe or roll-your-own smoking without substitutes. Classified under HTS 2403.19.60.90 as it falls within U.S. Note 5 quota provisions for Brazilian tobacco imports exceeding 80,200 metric tons annually when entered pursuant to those limits. Intended for retail sale to consumers for personal use.

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 unmanufactured and stemmed

Unstemmed or unmanufactured tobacco from quota countries shifts to Chapter 24 heading 2401 for raw leaf.

2403.11.00Same rate: 35%

If mixed with glycerol for water pipe

Water pipe tobacco requires glycerol mixture per subheading note, excluding it from general smoking tobacco.

2403.99.60Same rate: 35%

If containing tobacco substitutes

Products with substitutes in any proportion move to 'other' smoking tobacco outside pure tobacco subheadings.

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Import Tips & Compliance

Verify entry falls within Brazil's 80,200 MT quota under U.S

Note 5; obtain USTR certification to avoid higher duties

Provide origin documentation proving export before quota period limits; common pitfall is warehouse withdrawals exceeding direct import rules

Label as 'for pipe/roll-your-own use' to distinguish from cigarette tobacco under Note 5(e)