2401.20.35

Analysis

HTS 2401.20.35 covers other: other 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.

Neighbouring lines carry rates from duty-free to 350%, so the exact line matters. The widest gap is with 2401.20.75 (oriental or Turkish type), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 350 percentage points.

Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Israel FTA, KORUS, and 7 others can enter duty-free instead of paying 350%. 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. Reduced but not zero rates apply under some agreements: See 9918.24.10-9918.24.11 for CO.

The general duty rate is 350% of the customs value, which is among the highest the rates in chapter 24 (90th percentile of 35 lines with an ad valorem rate). On a shipment valued at $10,000 that is $35,000 in duty before any Chapter 99 additions or preference claims.

The column 2 rate, for countries without normal trade relations, is 350%, 1.0 times the general rate.