Flue-Cured Roll-Your-Own Tobacco

Fine-cut flue-cured Virginia shag tobacco for hand-rolling cigarettes, lightly sweetened and flavored for smoothness. Falls under HTS 2403.99.90.50 as 'other' manufactured tobacco that is flue-cured but not cigarette filler, pipe tobacco, or retail-packed consumer product. Excludes any glycerol mixtures for hookah use.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China350%+35.0%385%
🇲🇽Mexico350%+10.0%360%
🇨🇦Canada350%+10.0%360%
🇩🇪Germany350%+10.0%360%
🇯🇵Japan350%+10.0%360%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

2403.99.60Lower: 35% vs 385%

If for hand-rolled cigarette preparation marketed to consumers

U.S. Note (e) treats flue-cured used for hand-rolled cigarettes as 'other than cigarettes' in 2403.99.60.

2403.91.45Lower: 17.5% vs 385%

If 'homogenized' or 'reconstituted' flue-cured tobacco sheet

Processed into sheet form changes to specific reconstituted subheading.

2404Lower: 15% vs 385%

If containing tobacco for inhalation without combustion (e.g., heated tobacco sticks)

Chapter note mandates 'inhalation without combustion' products classify in heading 2404.

Not sure which classification is right?

Our AI classifier can analyze your specific product and recommend the correct HTS code with confidence.

Import Tips & Compliance

Document processing method to prove 'manufactured' status; raw leaf reverts to 2401 headings

Ensure origin qualifies under U.S. quantitative limits; Canadian/Mexican/Israeli products exempt

Prepare for TTB approval on flavorings and health warnings to prevent CBP holds