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

2403.19.90.60 - Burley 🖩

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, 2403.19.90.60, specifically identifies "Burley" tobacco. Burley is a type of air-cured tobacco characterized by its light color and mild aroma. It is primarily grown in the United States and is widely used as a component in cigarette blends, as well as in pipe tobacco and chewing tobacco. Its distinct curing process and leaf characteristics set it apart from other varieties within the broader category of smoking tobacco.

Distinguishing Burley from its siblings, Flue-cured (2403.19.90.50) is cured using artificial heat in enclosed barns, resulting in a higher sugar content and a distinctive bright red color. Maryland tobacco (2403.19.90.80), while also air-cured, typically possesses a finer texture and a more subtle flavor profile. The "Other" category at this level (2403.19.90.90) serves as a residual classification for any smoking tobacco that does not fit the specific descriptions of Burley, Flue-cured, or Maryland.

As a leaf node, this classification does not have further subcategories. Therefore, the focus remains on the precise identification and differentiation of Burley tobacco based on its unique agricultural and processing attributes. Importers and exporters should ensure that the tobacco product being classified possesses the defining characteristics of Burley, such as its air-cured nature and characteristic leaf color and aroma, to accurately apply this code.

Frequently Asked Questions

›What is HTS code 2403.19.90.60?
HTS code 2403.19.90.60 covers Burley under the US Harmonized Tariff Schedule. It falls under Chapter 24: Tobacco and manufactured tobacco substitutes.
›What products are classified under 2403.19.90.60?
This classification covers Burley. It is a subcategory of Other (2403.19.90).
›What is the import duty rate for 2403.19.90.60?
The general rate of duty for HTS 2403.19.90.60 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 2403.19.90.60?
Imports under HTS 2403.19.90.60 are measured in kg.
›Are there special tariff programs for 2403.19.90.60?
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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