Flue-Cured chewing Tobacco Loose from China
Twist-cut flue-cured leaf tobacco sweetened with molasses for oral use, sold in bulk pouches. Classified in 2403.99.90.50 as other manufactured flue-cured tobacco not fitting consumer retail or homogenized categories. Excludes fermented dark types.
Duty Rate — China → United States
387.5%
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
• Provide curing certificates; flue-cured vs. fire-cured affects duty and quota subheading
• Avoid retail packaging to stay in .90; consumer-ready shifts to quota-limited 2403.99.30
• Comply with state excise tax filings post-import to facilitate customs release