Mixed Cavendish Pipe Tobacco Base from China
Partially manufactured Cavendish tobacco blended from dark-fired and air-cured leaves, pressed and partially flavored for pipe use. This qualifies for HTS 2403.99.60.65 as partially manufactured, mixed tobacco under U.S. Note 5 provisions, prior to final retail preparation. Ships in large bulk containers.
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
• Ensure blending records show partial manufacture (e.g
• pressing, initial casing) to avoid reclassification as unmanufactured under higher duties
• Track cumulative entries against country-specific quotas (e.g
• 12,000 MT for Malawi) from Sept 13 to Sept 12 annually
• Exclude Canadian, Israeli, or Mexican origins from quota subheadings per U.S
• Note 5(b); use separate classifications