Analysis
HTS 2401.10.21 covers containing over 35 percent wrapper tobacco: wrapper tobacco under heading 2401 (unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
Rates on the nearby lines range from duty-free to 350%. The costliest confusion would be with 2401.10.65 (other: other) at 350%, a difference of 350 points on the customs value.
For statistics it divides in two: 2401.10.21.20 for connecticut shade and 2401.10.21.40 for other. Both pay the same duty; the suffix records which kind was imported.
There is no general-rate duty on this line, which puts it with roughly 57% of the 35 tariff lines in chapter 24 that are also free. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
Census statistics map these goods to NAICS 111910 (Tobacco Farming), the industry a domestic producer of these goods reports under.
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2401.10.29 | Containing over 35 percent wrapper tobacco: other | Free |
| 2401.10.44 | Oriental or Turkish type: cigarette leaf | Free |
| 2401.10.48 | Oriental or Turkish type: other | Free |
| 2401.10.53 | Cigar binder and filler | Free |
| 2401.10.61 | To be used in products other than cigarettes | 23.9¢/kg |
| 2401.10.63 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 23.9¢/kg |
| 2401.10.65 | Other: other | 350% |
| 2401.10.95 | Other: other | 32.7¢/kg |