Analysis
HTS 2401.20.14 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.
Neighbouring lines carry rates from duty-free to 350%, so the exact line matters. The widest gap is with 2401.20.87 (other: other), at 350%: a product that belongs there but is entered here, or the reverse, changes the duty by 350 percentage points.
For statistics it divides in two: 2401.20.14.20 for connecticut shade and 2401.20.14.40 for other. Both pay the same duty; the suffix records which kind was imported.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 57% of the 35 tariff lines in chapter 24. 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). That is the industry code a US manufacturer of the same product would normally use.
Statistical suffixes
Neighbouring 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 |
| 2401.20.18 | 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% |