2401.20.85

Analysis

HTS 2401.20.85 covers described in additional U.S. note 5 to this chapter and entered pursuant to its provisions under heading 2401 (unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse). US Customs collects import statistics for it under 9 ten-digit suffixes, reported in kilograms.

The general rate is 37.5¢/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 Bahrain FTA, the Chile FTA, the Colombia TPA, AGOA, and 9 others can enter duty-free instead of paying 37.5¢/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.

The ten-digit suffixes separate flue-cured, burley, maryland, fire-cured Kentucky and Tennessee, dark-air cured Kentucky and Tennessee and virginia fire-cured and 2 more. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.