2401.20.31

Analysis

HTS 2401.20.31 covers to be used in products other than cigarettes under heading 2401 (unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse). US Customs collects import statistics for it under 4 ten-digit suffixes, reported in kilograms.

The general rate is 40.9¢/kg, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.

Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 11 others can enter duty-free instead of paying 40.9¢/kg. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.

Census statistics map these goods to NAICS 111910 (Tobacco Farming), the industry a domestic producer of these goods reports under.

The ten-digit suffixes separate flue-cured, burley and maryland. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.