2401.30.33.90 - 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 | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 2401.30.33.90, specifically covers "Other" tobacco refuse that is described in additional U.S. note 5 to chapter 24 and entered according to its provisions. This designation implies a residual category for tobacco refuse that does not fit into more precisely defined subcategories. It is important to note that this classification applies to tobacco stems that have not been cut, ground, or pulverized.
The critical distinction of this category lies in its exclusion of other forms of processed tobacco refuse, such as those that are threshed or similarly processed, as well as different forms of tobacco stems. Unlike sibling categories that might specify cured varieties or specific processing methods, this category serves as a catch-all for eligible tobacco stems that meet the criteria of additional U.S. note 5 but do not fall under more granular headings.
As this is a leaf node, there are no further subcategories to explore. Classification within this heading hinges on the precise interpretation of "tobacco refuse" and the specific conditions outlined in additional U.S. note 5. Importers and brokers must carefully review this note to ensure that their non-cut, non-ground, and non-pulverized tobacco stems are appropriately classified here when they do not qualify for more specific tariff treatments.