Analysis
Subheading 2401.30 covers tobacco refuse, 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 13 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 2401.30.70 (other: other).
8 of its 9 lines with a percentage rate are duty-free at the general rate (89%) and 1 are dutiable, from duty-free up to 350%. The median line pays duty-free.
4 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 13 lines start with 2401.30.03 (not cut, not ground and not pulverized), 2401.30.06 (cut, ground or pulverized), 2401.30.09 (from cigar leaf: other) and 2401.30.13 (not cut, not ground and not pulverized); the full list is in the table below.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2401.30.03 | Not cut, not ground and not pulverized | Free |
| 2401.30.06 | Cut, ground or pulverized | Free |
| 2401.30.09 | From cigar leaf: other | Free |
| 2401.30.13 | Not cut, not ground and not pulverized | Free |
| 2401.30.16 | Cut, ground or pulverized | Free |
| 2401.30.19 | From Oriental or Turkish type tobacco: other | Free |
| 2401.30.23 | Not cut, not ground and not pulverized | Free |
| 2401.30.25 | Cut, ground or pulverized | 97¢/kg |
| 2401.30.27 | To be used in products other than cigarettes: other | 28.4¢/kg |
| 2401.30.33 | Not cut, not ground and not pulverized | Free |
| 2401.30.35 | Cut, ground or pulverized | 97¢/kg |
| 2401.30.37 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions: other | 28.4¢/kg |
| 2401.30.70 | Other: other | 350% |