Analysis
Subheading 2401.20 covers tobacco, partly or wholly stemmed/stripped, within heading 2401. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 15 US tariff lines below it are national.
The spread of 350 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 350%, applies to 2401.20.35 (other: other) and 2401.20.87 (other: other).
7 of its 9 lines with a percentage rate are duty-free at the general rate (78%) and 2 are dutiable, from duty-free up to 350%. The median line pays duty-free.
6 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
Its 15 lines start with 2401.20.05 (leaf tobacco, the product of two or more…), 2401.20.14 (containing over 35 percent wrapper tobacco…), 2401.20.18 (containing over 35 percent wrapper tobacco: other) and 2401.20.23 (oriental or Turkish type: cigarette leaf); the full list is in the table below.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2401.20.05 | Leaf tobacco, the product of two or more countries or dependencies, when mixed or packed together | $5.48/kg |
| 2401.20.14 | Containing over 35 percent wrapper tobacco: wrapper tobacco | Free |
| 2401.20.18 | Containing over 35 percent wrapper tobacco: other | Free |
| 2401.20.23 | Oriental or Turkish type: cigarette leaf | Free |
| 2401.20.26 | Oriental or Turkish type: other | Free |
| 2401.20.29 | Cigar binder and filler | Free |
| 2401.20.31 | To be used in products other than cigarettes | 40.9¢/kg |
| 2401.20.33 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 40.9¢/kg |
| 2401.20.35 | Other: other | 350% |
| 2401.20.57 | Other: other | 39.7¢/kg |
| 2401.20.60 | Threshed or similarly processed: from cigar leaf | Free |
| 2401.20.75 | Oriental or Turkish type | Free |
| 2401.20.83 | To be used in products other than cigarettes | 37.5¢/kg |
| 2401.20.85 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 37.5¢/kg |
| 2401.20.87 | Other: other | 350% |