2401.10.53.50 - Filler
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 85¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification covers "Filler" tobacco, specifically unmanufactured tobacco that has not been stemmed or stripped. It falls under the broader category of tobacco not containing wrapper tobacco or containing no more than 35 percent wrapper tobacco. The term "filler" in this context refers to the tobacco leaves used as the core or interior part of a cigar, providing bulk and structure. This classification is crucial for importers and exporters dealing with raw tobacco intended for cigar manufacturing.
To distinguish this category from its sibling, "Binder" (HTS 2401.10.53.40), it's important to understand their respective roles in cigar construction. While both are unmanufactured, unstemmed, and unstripped tobacco, filler tobacco comprises the bulk of the cigar's interior, while binder tobacco is the leaf that directly envelops the filler and holds it in place before the outer wrapper is applied. The physical characteristics and intended use are key differentiating factors.
As this is a leaf node in the HTS classification, there are no further subcategories under HTS 2401.10.53.50. Therefore, classification at this level is definitive for eligible filler tobacco. Importers and customs officials will rely on the physical form and intended application of the unmanufactured tobacco to ensure it meets the criteria for filler, differentiating it from binder tobacco or other forms of unmanufactured tobacco.