2401.30.23

Analysis

HTS 2401.30.23 covers not cut, not ground and not pulverized under heading 2401 (unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse). US Customs collects import statistics for it under 7 ten-digit suffixes, reported in kilograms.

Rates on the nearby lines range from duty-free to 350%. The costliest confusion would be with 2401.30.70 (other: other) at 350%, a difference of 350 points on the customs value.

There is no general-rate duty on this line, which puts it with roughly 57% of the 35 tariff lines in chapter 24 that are also free. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.

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

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