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

2403.99.31.60 - Burley 🖩

Details

FieldValue
Unit of Quantitykg
General Rate of Duty (Column 1 - General)24.7¢/kg
Special Rate of Duty (Column 1 - Special)Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG)
A+ 🇦🇫 🇦🇴 🇧🇯 🇧🇹 🇧🇫 🇧🇮 🇰🇭 🇨🇫 🇹🇩 🇰🇲 🇨🇩 🇩🇯 🇪🇹 🇬🇲 🇬🇳 🇬🇼 🇭🇹 🇰🇮 🇱🇸 🇱🇷 🇲🇬 🇲🇼 🇲🇱 🇲🇷 🇲🇿 🇲🇲 🇳🇵 🇳🇪 🇷🇼 🇼🇸 🇸🇳 🇸🇱 🇸🇧 🇸🇴 🇸🇸 🇸🇹 🇹🇿 🇹🇱 🇹🇬 🇹🇻 🇺🇬 🇻🇺 🇾🇪 🇿🇲
AU 🇦🇺
BH 🇧🇭
CL 🇨🇱
CO 🇨🇴
D 🇦🇴 🇧🇯 🇧🇼 🇧🇫 🇨🇻 🇨🇫 🇹🇩 🇰🇲 🇨🇮 🇨🇩 🇩🇯 🇸🇿 🇪🇹 🇬🇦 🇬🇲 🇬🇭 🇬🇳 🇬🇼 🇰🇪 🇱🇸 🇱🇷 🇲🇬 🇲🇼 🇲🇱 🇲🇺 🇲🇿 🇳🇦 🇳🇪 🇳🇬 🇨🇬 🇷🇼 🇸🇳 🇸🇱 🇿🇦 🇸🇹 🇹🇿 🇹🇬 🇺🇬 🇿🇲
E 🇦🇬 🇦🇼 🇧🇸 🇧🇧 🇧🇿 🇻🇬 🇨🇼 🇩🇲 🇬🇩 🇬🇾 🇭🇹 🇯🇲 🇲🇸 NE 🇰🇳 🇱🇨 🇻🇨 🇹🇹
IL 🇮🇱
KR 🇰🇷
MA 🇲🇦
OM 🇴🇲
P 🇨🇷 🇩🇴 🇸🇻 🇬🇹 🇭🇳 🇳🇮
PA 🇵🇦
PE 🇵🇪
S 🇨🇦 🇲🇽
SG 🇸🇬
Column 2 Rate of Duty$1.21/kg
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 classification, HTS Code 2403.99.31.60, specifically identifies "Burley" tobacco when it is intended for use in products other than cigarettes. Burley is a type of air-cured tobacco known for its light color, porous texture, and ability to absorb flavorings. Its primary applications are often found in pipe tobacco, chewing tobacco, and snuff.

It is important to distinguish this subcategory from its sibling, 2403.99.31.50, which covers "Flue-cured" tobacco. The key difference lies in the curing process. Flue-cured tobacco undergoes a heat-curing process that results in a higher sugar content and a brighter color, making it a primary component of most cigarette blends. Burley, on the other hand, is air-cured, leading to lower sugar content and a different chemical profile suitable for non-cigarette applications.

As this is a leaf node, there are no further subcategories under this specific HTS code. Therefore, the classification is definitive for Burley tobacco intended for non-cigarette products. When classifying, customs officials will verify the type of tobacco and its intended end-use to ensure accurate placement within this HTS category.

Frequently Asked Questions

›What is HTS code 2403.99.31.60?
HTS code 2403.99.31.60 covers Burley under the US Harmonized Tariff Schedule. It falls under Chapter 24: Tobacco and manufactured tobacco substitutes.
›What products are classified under 2403.99.31.60?
This classification covers Burley. It is a subcategory of To be used in products other than cigarettes (2403.99.31).
›What is the import duty rate for 2403.99.31.60?
The general rate of duty for HTS 2403.99.31.60 is 24.7¢/kg. Special preferential rates may apply: Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG). The Column 2 rate is $1.21/kg.
›What unit of quantity is used for 2403.99.31.60?
Imports under HTS 2403.99.31.60 are measured in kg.
›Are there special tariff programs for 2403.99.31.60?
Yes, preferential rates may apply under programs including: Generalized System of Preferences (GSP) (duty-free treatment)., Australia Special Rate, Bahrain Special Rate, Chile Special Rate, Colombia Special Rate. And 11 more programs.
Go up to 2403.99.31 · Go up to Chapter 24: Tobacco and manufactured tobacco substitutes

Stay Updated

Join our newsletter to get all updates of the harmonized Tariff Schedule.