Fire-Cured and Sun-Cured Tobacco Blend from China
A partial mix of fire-cured Kentucky and sun-cured Greek tobacco, blended for chewing or snuff base. Classified in HTS 2403.99.60.65 for its partial manufacture and U.S. Note 5 quota entry as mixed tobacco. Bulk imported for final processing.
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
• Use licensed customs brokers familiar with tobacco quotas to file entries timely within quota periods
• Document blend ratios and partial processing steps to justify against 2401 unmanufactured claims
• Beware over-quota entries default to higher column 1 general rates; plan shipments accordingly