2403.99.90.65 - Partially manufactured, blended or mixed tobacco
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | 350% |
| Special Rate of Duty | Free (AU,BH,CL,IL,KR,MA,OM,P,PE,S,SG) 35% (PA) See 9918.24.10-9918.24.11 (CO)
AU
🇦🇺
BH
🇧ðŸ‡
CL
🇨🇱
CO
🇨🇴
IL
🇮🇱
KR
🇰🇷
MA
🇲🇦
OM
🇴🇲
P
🇨🇷
🇩🇴
🇸🇻
🇬🇹
ðŸ‡ðŸ‡³
🇳🇮
PA
🇵🇦
PE
🇵🇪
S
🇨🇦
🇲🇽
SG
🇸🇬
|
| Column 2 Rate of Duty | 350% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 2403.99.90.65, specifically designates partially manufactured, blended, or mixed tobacco that does not fall under more specific subheadings within Chapter 24. It encompasses a broad range of tobacco preparations intended for further processing or use, such as tobacco that has undergone initial blending or mixing operations but has not yet been fully manufactured into final products like cigarettes or cigars. Examples include tobacco blends prepared for pipe tobacco or loose-leaf tobacco products in their intermediate stages.
Distinguishing this category from its sibling, 2403.99.90.70 (also "Other"), requires careful attention to the specific processing applied. While both fall under the "Other" designation at their respective levels, 2403.99.90.65 is reserved for those instances where the primary characteristic is the partial manufacturing, blending, or mixing, indicating a stage prior to final product creation. The sibling category would typically be used for other manufactured tobacco products or substitutes that do not fit into any other enumerated subheading.
As this is a leaf node, there are no further subcategories to introduce. Classification under 2403.99.90.65 is therefore final for goods meeting the criteria of partially manufactured, blended, or mixed tobacco that are not otherwise classified. Importers and exporters should ensure that the physical state and processing of the tobacco product align precisely with the description of being in an intermediate stage of manufacturing or preparation.