Burley Tobacco for Cigar Fillers

Processed Burley tobacco strips used as filler in handmade cigars, manufactured but not formed into final products. HTS 2403.99.31.60 applies for Burley specified for non-cigarette uses like cigars, per end-use distinctions in US notes. Imported in bales for US cigar manufacturers.

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 fully manufactured into cigars

Completed cigars, including Burley-filled, classify in heading 2402, not loose tobacco.

2403.99.31Same rate: 35%

If Flue-cured variety instead of Burley

Different tobacco types like Flue-cured have separate statistical suffixes.

2401.20.85Same rate: 35%

If unprocessed whole leaf Burley

Raw, unmanufactured Burley leaf goes to heading 2401 subheadings.

Not sure which classification is right?

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Import Tips & Compliance

Provide end-user letters from cigar makers proving non-cigarette application

Monitor annual quotas (e.g

12,000 MT Malawi) and avoid warehouse withdrawals counting against limits

Exclude Canada/Israel/Mexico products from quota subheadings per US note