2401.20.29.90 - Filler
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | $1.15/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 2401.20.29.90, specifically addresses "Filler" tobacco that is unmanufactured, whether or not threshed or similarly processed. It falls under the broader category of tobacco that has been partly or wholly stemmed or stripped, but has not undergone further processing like threshing. Crucially, this designation applies to filler tobacco that does not contain wrapper tobacco, or if it does, the wrapper tobacco constitutes no more than 35 percent of the total weight. This distinction is vital for importers and exporters to correctly identify the nature and intended use of the unmanufactured tobacco product.
The key differentiator for this "Filler" category, as indicated by its sibling 2401.20.29.70 ("Binder"), lies in its specific role within a tobacco product. While both are forms of unmanufactured, stemmed/stripped tobacco, filler tobacco is designated for the core material of cigars. It is less meticulously prepared and visually distinct than binder tobacco, which is intended to hold the filler together. The "not containing wrapper tobacco, or not containing over 35 percent wrapper tobacco" qualifier further refines this category, ensuring that the primary composition is indeed intended for filler purposes.
As this is a leaf node in the HTS, there are no further subcategories to introduce. The classification is specific to the physical characteristics and intended use of the unmanufactured tobacco as "filler" within the context of cigar manufacturing, with clear parameters on the inclusion of wrapper tobacco. Understanding these detailed specifications is essential for accurate customs declarations and the correct application of import duties.