Flue-Cured Burley Roll-Your-Own Tobacco from China
Loose flue-cured Burley tobacco shreds designed for hand-rolling cigarettes, imported in retail pouches from Brazil under quota. Classified in HTS 2403.99.6050 due to its manufactured form and compliance with U.S. Note 5 for flue-cured types. Primarily used by consumers for RYO cigarettes.
Duty Rate — China → United States
37.5%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Confirm 'RYO' labeling and ensure not prepped for machine-rolled cigarettes to stay in 2403; check Brazil quota status
• Include laboratory analysis confirming flue-cured process and manufacturing (e.g
• cut, flavored)
• Monitor total imports across listed subheadings to prevent quota overrun penalties