Tobacco and tobacco products provided for in chapter 24
Articles previously exported from the United States which-- except for U.S. note 1 of this subchapter--would qualify for free entry under one of the foregoing items and are not otherwise free of duty: > Other, except articles excluded by U.S. note 1(c) of this subchapter > Tobacco and tobacco products provided for in chapter 24
Duty Rate (from China)
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
Products classified under HTS 9801.00.80.30
American Blend Cigarettes Returned from Canada
Cigarettes manufactured in the US using American tobacco blends, exported to Canada for distribution, and now returned due to overstock. Classified under 9801.00.80.30 as US goods previously exported (except those with drawback) that would qualify for free entry under other provisions, reimported without duty on US content. Meets Chapter 24 provisions for tobacco products.
US Kentucky Burley Pipe Tobacco Returned from Europe
Pipe tobacco made from US-grown Kentucky burley, exported to Europe for specialty blending, returned unsold. Qualifies under 9801.00.80.30 as previously exported US tobacco product from Chapter 24 eligible for duty-free reentry. Documentation proves US origin and export history.
American Cigars Repatriated from Mexico
Premium cigars rolled in US from American and imported tobaccos, sent to Mexico for exhibition, returned intact. Falls under 9801.00.80.30 for US Chapter 24 products previously exported, qualifying for duty-free treatment upon reimport. Excludes drawback cases per US notes.
Flue-Cured Virginia Loose Tobacco Returned from Asia
US flue-cured Virginia tobacco exported in bulk to Asia for processing trials, returned unused. Classified 9801.00.80.30 as Chapter 24 tobacco previously exported from US, eligible for free entry reimport. Proves no internal revenue tax refund issues.
Chewing Tobacco Pouches Returned from Demonstration
US-made chewing tobacco in pouches exported for trade demonstrations, returned after shows. Qualifies under 9801.00.80.30 as Chapter 24 tobacco product previously exported, duty-free reentry for US origin goods. Excludes bonded warehouse production.
US Snuff Products Returned from Market Testing
Dry snuff manufactured in US, exported for European market testing, recalled for quality issues. 9801.00.80.30 applies to Chapter 24 US tobacco products previously exported, allowing duty-free return. Complies with US note exclusions.
Handmade US Cigarette Samples Returned from Trade Fair
Artisanal US cigarettes exported as samples to international trade fair, returned post-event. Falls under 9801.00.80.30 for Chapter 24 tobacco products previously US-exported, qualifying for free reentry absent drawback.
American Roll-Your-Own Tobacco Returned from Distribution
RYO tobacco produced in US, shipped to distributor abroad, returned due to logistics issues. 9801.00.80.30 covers Chapter 24 US tobacco previously exported for duty-free reimport. Excludes internal revenue tax refunded goods.
US-Made Cigarillos Repatriated from Promotional Campaign
Small US cigarillos exported for promotional giveaway, excess returned. Qualifies 9801.00.80.30 as Chapter 24 tobacco product US-exported, free reentry. Documentation confirms no bonded warehouse origin.
Kentucky Fire-Cured Tobacco Returned from Processing Trial
US fire-cured tobacco exported for foreign processing trial, returned as unsuitable. 9801.00.80.30 for Chapter 24 US goods previously exported, duty-free reentry. Meets all note requirements.