2403.91.45.50 - Flue-cured 🖩

Details

Field	Value
Unit of Quantity	kg
General Rate of Duty (Column 1 - General)	19.9¢/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	$1.10/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, 2403.91.45.50, specifically covers "flue-cured" tobacco within the broader category of other manufactured tobacco and tobacco substitutes. Flue-cured tobacco is a type of leaf tobacco that undergoes a distinct curing process where it is dried in barns heated by artificial flues. This process results in a characteristic bright yellow to orange color and a high sugar content, contributing to its generally mild flavor and suitability for various cigarette and other tobacco product manufacturing.

This classification differentiates itself from its siblings by the specific curing method. "Burley" (2403.91.45.60) tobacco is air-cured in open barns, yielding a darker leaf and different chemical composition. "Maryland" (2403.91.45.80) is also air-cured but often exhibits lighter color and lower sugar content than flue-cured. The "Other" (2403.91.45.90) category serves as a residual for any remaining types of "homogenized" or "reconstituted" tobacco not otherwise specified.

As this is a leaf node, there are no further subcategories under 2403.91.45.50. Classification at this level is determined by the definitive identification of the tobacco as being flue-cured and meeting the requirements of additional U.S. note 5 to chapter 24, which may relate to specific compositional standards or intended use.

Frequently Asked Questions

›What is HTS code 2403.91.45.50?

HTS code 2403.91.45.50 covers Flue-cured under the US Harmonized Tariff Schedule. It falls under Chapter 24: Tobacco and manufactured tobacco substitutes.

›What products are classified under 2403.91.45.50?

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 (2403.91.45).

›What is the import duty rate for 2403.91.45.50?

The general rate of duty for HTS 2403.91.45.50 is 19.9¢/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 $1.10/kg.

›What unit of quantity is used for 2403.91.45.50?

Imports under HTS 2403.91.45.50 are measured in kg.

›Are there special tariff programs for 2403.91.45.50?

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 2403.91.45 · Go up to Chapter 24: Tobacco and manufactured tobacco substitutes

2403.91.45.50 - Flue-cured 🖩

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