💾 Data Updated: Latest version • Last updated: December 09, 2025

2401.20.35.10 - Flue-cured 🖩

Details

FieldValue
Unit of Quantitykg
General Rate of Duty (Column 1 - General)350%
Special Rate of Duty (Column 1 - Special)Free (AU,BH,CL,IL,KR,MA,OM,P,PE,S,SG) 35% (PA) See 9918.24.10-9918.24.11 (CO)
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Column 2 Rate of Duty350%
Quota QuantityN/A
Additional DutiesN/A
About Duty Rates: Rates are divided into Column 1 and Column 2. Column 1 is subdivided into General (normal trade relations rates for all countries not eligible for special programs) and Special (preferential rates for countries with free trade agreements or preference programs). Column 2 rates apply to products from Cuba, North Korea, Belarus, and Russia. When no special rate exists for a classification, General rates apply.

Overview

This HTS classification pertains to flue-cured unmanufactured tobacco. Flue-cured tobacco is a specific type of light air-cured leaf that undergoes a distinct curing process. During this process, the tobacco leaves are suspended in a barn where heat is applied artificially through flues, which allows for precise temperature and humidity control. This controlled environment promotes the development of sugars within the leaf, resulting in a characteristic sweet aroma and flavor profile often sought after in various tobacco products.

This category is distinguished from its siblings by the specific curing method. While all fall under "Flue-cured, burley and other light air-cured leaf," this sub-classification is exclusively for those tobacco leaves that have been processed using the flue-curing technique. For example, "Burley" tobacco (2401.20.35.20) is air-cured without artificial heat, resulting in different chemical and physical properties. Similarly, "Maryland" tobacco (2401.20.35.30), while also a light air-cured type, has its own unique curing and varietal characteristics that set it apart from flue-cured.

As a leaf node, this classification does not have further subcategories. Therefore, the focus for classifying goods under 2401.20.35.10 rests on confirming that the unmanufactured tobacco is indeed flue-cured, and meets the preceding criteria of being partly or wholly stemmed/stripped, not threshed or similarly processed, and fitting within the broader "Other" categories for wrapper tobacco content and processing. Classification decisions should rely on documentation detailing the curing process and visual or chemical analysis if necessary to confirm the flue-cured nature of the tobacco leaf.

Frequently Asked Questions

›What is HTS code 2401.20.35.10?
HTS code 2401.20.35.10 covers Flue-cured under the US Harmonized Tariff Schedule. It falls under Chapter 24: Tobacco and manufactured tobacco substitutes.
›What products are classified under 2401.20.35.10?
This classification covers Flue-cured. It is a subcategory of Other (2401.20.35).
›What is the import duty rate for 2401.20.35.10?
The general rate of duty for HTS 2401.20.35.10 is 350%. Special preferential rates may apply: Free (AU,BH,CL,IL,KR,MA,OM,P,PE,S,SG) 35% (PA) See 9918.24.10-9918.24.11 (CO). The Column 2 rate is 350%.
›What unit of quantity is used for 2401.20.35.10?
Imports under HTS 2401.20.35.10 are measured in kg.
›Are there special tariff programs for 2401.20.35.10?
Yes, preferential rates may apply under programs including: Australia Special Rate, Bahrain Special Rate, Chile Special Rate, Israel Special Rate (duty-free treatment), Korea Special Rate. And 6 more programs.

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