Burley Pipe Tobacco Blend

A premium blend of Burley tobacco manufactured for pipe smoking, featuring flue-cured Burley leaves with natural sweetness and low sugar content. Classified under HTS 2403.99.90.60 as 'Other' manufactured tobacco specifically identified as Burley, distinct from cigarettes or water pipe tobacco. It is processed, flavored lightly, and packaged for retail sale.

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.

2403.11.00Lower: 35% vs 385%

If mixed with glycerol, molasses, and intended for water pipe smoking

Water pipe tobacco mixtures with glycerol fall under specific subheading 2403.11.00 per subheading note, excluding pure Burley.

2403.99.60Lower: 35% vs 385%

If for hand-rolled cigarette preparation not marketed to ultimate consumer

Tobacco used to prepare cigarette tobaccos for hand-rolling is classified differently per US Note 2(e), shifting from retail Burley.

2401.10.63Lower: 17.5% vs 385%

If unmanufactured or unstemmed raw Burley leaf

Unprocessed Burley tobacco is classified in heading 2401 as unmanufactured, not under manufactured tobacco in 2403.

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Import Tips & Compliance

Verify origin country quotas under US Note 2 to avoid excess duty rates; Burley from non-quota countries like Canada is exempt

Include lab certification of Burley tobacco type and manufacturing process to confirm classification outside cigarette or homogenized categories

Label packages clearly as 'Burley pipe tobacco' for retail to meet 'prepared for marketing to ultimate consumer' requirements