2403.19.60.50 - Flue-cured 🖩

Details

Field	Value
Unit of Quantity	kg
General Rate of Duty (Column 1 - General)	32.8¢/kg
Special Rate of Duty (Column 1 - Special)	Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) A+ 🇦🇫 🇦🇴 🇧🇯 🇧🇹 🇧🇫 🇧🇮 🇰🇭 🇨🇫 🇹🇩 🇰🇲 🇨🇩 🇩🇯 🇪🇹 🇬🇲 🇬🇳 🇬🇼 🇭🇹 🇰🇮 🇱🇸 🇱🇷 🇲🇬 🇲🇼 🇲🇱 🇲🇷 🇲🇿 🇲🇲 🇳🇵 🇳🇪 🇷🇼 🇼🇸 🇸🇳 🇸🇱 🇸🇧 🇸🇴 🇸🇸 🇸🇹 🇹🇿 🇹🇱 🇹🇬 🇹🇻 🇺🇬 🇻🇺 🇾🇪 🇿🇲 BH 🇧🇭 CL 🇨🇱 CO 🇨🇴 D 🇦🇴 🇧🇯 🇧🇼 🇧🇫 🇨🇻 🇨🇫 🇹🇩 🇰🇲 🇨🇮 🇨🇩 🇩🇯 🇸🇿 🇪🇹 🇬🇦 🇬🇲 🇬🇭 🇬🇳 🇬🇼 🇰🇪 🇱🇸 🇱🇷 🇲🇬 🇲🇼 🇲🇱 🇲🇺 🇲🇿 🇳🇦 🇳🇪 🇳🇬 🇨🇬 🇷🇼 🇸🇳 🇸🇱 🇿🇦 🇸🇹 🇹🇿 🇹🇬 🇺🇬 🇿🇲 E 🇦🇬 🇦🇼 🇧🇸 🇧🇧 🇧🇿 🇻🇬 🇨🇼 🇩🇲 🇬🇩 🇬🇾 🇭🇹 🇯🇲 🇲🇸 NE 🇰🇳 🇱🇨 🇻🇨 🇹🇹 KR 🇰🇷 MA 🇲🇦 OM 🇴🇲 P 🇨🇷 🇩🇴 🇸🇻 🇬🇹 🇭🇳 🇳🇮 PA 🇵🇦 PE 🇵🇪 S 🇨🇦 🇲🇽 SG 🇸🇬
Column 2 Rate of Duty	$1.21/kg
Quota Quantity	N/A
Additional Duties	N/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, 2403.19.60.50, specifically covers "Flue-cured" smoking tobacco. Flue-cured tobacco is a type of leaf that has been dried using controlled heat in specially designed barns, resulting in a higher sugar content and a characteristic bright yellow to orange color. This process significantly influences its aroma and flavor profile, making it suitable for specific smoking blends.

This category is distinguished from its siblings by the specific curing method. "Burley" tobacco (2403.19.60.60) is air-cured, typically resulting in a darker leaf and a less sweet, more earthy flavor. "Maryland" tobacco (2403.19.60.80) is also air-cured and is known for its mildness and ability to burn slowly. The "Other" category (2403.19.60.90) at this level encompasses smoking tobacco not classified under flue-cured, Burley, or Maryland.

As a leaf node, 2403.19.60.50 does not have further subcategories. Classification within this code is dependent on the tobacco leaf being presented as smoking tobacco, regardless of whether it contains any proportion of tobacco substitutes, and meeting the criteria of the "flue-cured" description. Importers must ensure that the tobacco's physical characteristics and curing process align with the definition of flue-cured to correctly utilize this classification.

Frequently Asked Questions

›What is HTS code 2403.19.60.50?

HTS code 2403.19.60.50 covers Flue-cured under the US Harmonized Tariff Schedule. It falls under Chapter 24: Tobacco and manufactured tobacco substitutes.

›What products are classified under 2403.19.60.50?

This classification covers Flue-cured. It is a subcategory of Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions (2403.19.60).

›What is the import duty rate for 2403.19.60.50?

The general rate of duty for HTS 2403.19.60.50 is 32.8¢/kg. Special preferential rates may apply: Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG). The Column 2 rate is $1.21/kg.

›What unit of quantity is used for 2403.19.60.50?

Imports under HTS 2403.19.60.50 are measured in kg.

›Are there special tariff programs for 2403.19.60.50?

Yes, preferential rates may apply under programs including: Generalized System of Preferences (GSP) (duty-free treatment)., Bahrain Special Rate, Chile Special Rate, Colombia Special Rate, Africa Growth and Opportunity Act (AGOA) (duty-free treatment). And 9 more programs.

Go up to 2403.19.60 · Go up to Chapter 24: Tobacco and manufactured tobacco substitutes

2403.19.60.50 - Flue-cured 🖩

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