Analysis
HTS 2403.91.47 covers other: other under heading 2403 (other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or…). US Customs collects import statistics for it under 4 ten-digit suffixes, reported in kilograms.
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 other lines in the same group are 2403.91.20 (suitable for use as wrapper tobacco, 62¢/kg), 2403.91.43 (to be used in products other than cigarettes, 19.9¢/kg) and 2403.91.45 (described in additional U.S. note 5 to this chapter and…, 19.9¢/kg).
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2403.91.20 | Suitable for use as wrapper tobacco | 62¢/kg |
| 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 |