2401.30.06.00 - Cut, ground or pulverized
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | $1.21/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 2401.30.06.00, specifically classifies tobacco stems that have undergone processing through cutting, grinding, or pulverization. These operations alter the physical form of the tobacco stems, making them suitable for specific manufacturing processes. This encompasses situations where the stems have been mechanically broken down into smaller pieces, reduced to a powder, or otherwise transformed from their original structural integrity.
It is crucial to distinguish this category from its sibling, 2401.30.03.00, which covers tobacco stems that are explicitly *not* cut, ground, or pulverized. The key differentiator lies in the degree of physical processing. While 2401.30.03.00 applies to whole or simply detached stems, this classification is reserved for those where the stem material has been deliberately fragmented or reduced in particle size.
As a leaf node in the HTS structure, this category does not have further subcategories. Therefore, classification under 2401.30.06.00 is definitive once the goods are identified as tobacco stems that have been cut, ground, or pulverized. This designation is critical for accurate import and export declarations, ensuring compliance with customs regulations pertaining to tobacco products and their constituent parts.