Burley Pipe Tobacco Blend from China

A premium blend of flue-cured Burley tobacco leaves, processed and flavored for pipe smoking, imported in bulk from quota-eligible countries like Brazil. It falls under HTS 2403.99.60.60 as Burley tobacco described in Additional U.S. Note 5, entered pursuant to its quantitative provisions for non-cigarette use. This classification applies to manufactured tobacco not prepared for retail sale to the ultimate consumer.

Duty Rate — China → United States

35%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)

Import Tips

Verify origin country eligibility under Additional U.S

Note 5 (e.g

Brazil up to 80,200 MT) and ensure entry within September 13 to September 12 quota period

Provide documentation proving it's Burley variety and not prepared for retail sale; avoid Chapter 98 sample claims conflicting with quota subheadings

Monitor aggregate annual imports to prevent over-quota entries taxed at higher general rates; consult USTR regulations for current limits