Analysis
HTS 2403.91.20 covers suitable for use as wrapper tobacco under heading 2403 (other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or…).
The general rate is 62¢/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 Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 11 others can enter duty-free instead of paying 62¢/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 other lines in the same group are 2403.91.43 (to be used in products other than cigarettes, 19.9¢/kg), 2403.91.45 (described in additional U.S. note 5 to this chapter and…, 19.9¢/kg) and 2403.91.47 (other: other, 350%).
Census statistics map these goods to NAICS 312230 (Tobacco Manufacturing), an industry of 125 US establishments employing 11,362 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2403.91.43 | To be used in products other than cigarettes | 19.9¢/kg |
| 2403.91.45 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 19.9¢/kg |
| 2403.91.47 | Other: other | 350% |