2401.20.18.00 - Other 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | $6.45/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 2401.20.18.00, pertains to unmanufactured tobacco that has been partially or wholly stemmed or stripped, is not threshed or similarly processed, and falls into an "Other" category. Specifically, it covers tobacco that, when analyzed based on its wrapper tobacco content, contains more than 35% wrapper tobacco. This definition is crucial for accurately distinguishing this type of unmanufactured tobacco from other forms.
The key differentiator for 2401.20.18.00 lies in its substantial wrapper tobacco content. Unlike its sibling category, 2401.20.14, which is exclusively for "Wrapper tobacco" itself, this classification is for tobacco that is not *solely* wrapper tobacco, but contains a significant proportion of it exceeding 35% of the total. This distinction allows for the categorization of tobacco intended for use in cigar wrappers, but which may also include filler or binder components.
As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, the classification is definitive at this level. When encountering unmanufactured tobacco that is stemmed or stripped, not threshed, and exhibits a wrapper tobacco content exceeding 35%, it should be classified under 2401.20.18.00. This ensures precise customs declarations for this specific type of tobacco leaf.