2403.91.45.60 - Burley 🖩

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 category, 2403.91.45.60, specifically classifies "Burley" tobacco within the broader scope of other manufactured tobacco and tobacco substitutes, including "homogenized" or "reconstituted" tobacco. Burley is a type of air-cured tobacco, characterized by its light color and mild flavor, often used in cigarette blends and chewing tobacco. Its distinct curing process and resulting properties differentiate it from other forms of tobacco.

Distinguishing this category from its siblings is crucial for accurate classification. "Flue-cured" tobacco (2403.91.45.50) undergoes a different curing process using artificial heat in flues, resulting in a lighter color and higher sugar content. "Maryland" tobacco (2403.91.45.80) is another distinct variety, typically air-cured and known for its fine texture and aroma, often used in pipe tobacco and as a casing tobacco. The "Other" category (2403.91.45.90) at this level encompasses any other forms of "homogenized" or "reconstituted" tobacco not otherwise specified.

As this classification represents a leaf node, there are no further subcategories under 2403.91.45.60. Therefore, the focus for classification within this code rests on correctly identifying the tobacco as Burley, meeting the criteria of being "homogenized" or "reconstituted" tobacco, and adhering to additional U.S. note 5 to chapter 24.

Frequently Asked Questions

›What is HTS code 2403.91.45.60?

HTS code 2403.91.45.60 covers Burley under the US Harmonized Tariff Schedule. It falls under Chapter 24: Tobacco and manufactured tobacco substitutes.

›What products are classified under 2403.91.45.60?

This classification covers Burley. 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 2403.91.45.60?

The general rate of duty for HTS 2403.91.45.60 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 2403.91.45.60?

Imports under HTS 2403.91.45.60 are measured in kg.

›Are there special tariff programs for 2403.91.45.60?

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

2403.91.45.60 - Burley 🖩

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