2401.30.70

Analysis

HTS 2401.30.70 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 7 ten-digit suffixes, reported in kilograms.

Rates on the nearby lines range from duty-free to duty-free. The costliest confusion would be with 2401.30.33 (not cut, not ground and not pulverized) at duty-free, a difference of 350 points on the customs value.

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.

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.