HS 240110 Tobacco, not stemmed/stripped

HS code 2401.10 specifically covers unmanufactured tobacco that has not undergone the stemming or stripping process. 'Stemming' or 'stripping' refers to the process of removing the central vein (stem) from the tobacco leaf. If the tobacco leaf retains its stem, it generally falls under this subheading, regardless of whether it has been threshed or cut. The World Customs Organization's Explanatory Notes to Chapter 24 provide further guidance, emphasizing the physical state of the leaf as the key determinant for this classification.

MFN import duty rates for HS 2401.10 vary significantly by importing country and can be complex, often involving specific duties per unit of weight. For example, the UK Global Tariff (UKGT) may apply a duty of '18.00 GBP / 100 kg'. The EU TARIC system can show rates like '18.40 % MIN 22.00 EUR / 100 kg MAX 24.00 EUR / 100 kg' or '11.20 % MIN 22.00 EUR / 100 kg MAX 56.00 EUR / 100 kg', indicating a combination of ad valorem and specific duties with minimum and maximum thresholds. In the United States, the Harmonized Tariff Schedule (HTSUS) might list a specific duty such as '$5.02/kg' or '77.2¢/kg' for certain types of unmanufactured tobacco. Importers must consult the specific tariff schedule of the destination country for the precise applicable rate, as these rates are subject to change and can depend on the specific type or use of the tobacco.

Yes, preferential duty rates can significantly impact the import cost of HS 2401.10. Many free trade agreements (FTAs) or preferential trade arrangements offer reduced or 'Free' duty rates for goods originating from partner countries. For instance, tobacco originating from certain developing countries might qualify for duty-free treatment under Generalized System of Preferences (GSP) schemes. Importers should verify if the country of origin has an FTA or preferential agreement with the importing country and ensure all rules of origin requirements are met to claim preferential treatment. For example, under the USMCA, tobacco originating from Mexico or Canada would typically enter the U.S. duty-free, provided all origin criteria are satisfied.

Importing tobacco under HS 2401.10 typically requires extensive documentation beyond standard shipping documents (commercial invoice, packing list, bill of lading/air waybill). Key requirements often include: a phytosanitary certificate from the country of export to confirm the tobacco is free from pests and diseases; a certificate of origin to claim preferential duty rates; and compliance with specific national tobacco regulations, which may include import permits, licenses, or declarations to health authorities. In the U.S., importers must comply with requirements from agencies like the Alcohol and Tobacco Tax and Trade Bureau (TTB) and the Food and Drug Administration (FDA). Importers should consult the customs and relevant regulatory authorities of the destination country well in advance of shipment.

Yes, unmanufactured tobacco that has been 'threshed' (i.e., the leaf has been mechanically processed to separate the leaf lamina from the stem) or 'cut' (e.g., into strips or pieces) can still be classified under HS 2401.10, provided it has not been stemmed or stripped. The critical distinction for this subheading is the presence of the stem. If the stem remains, even if the leaf is otherwise processed (like threshing or cutting into pieces with the stem still attached), it typically falls under 2401.10. If the stem has been removed, it would generally fall under HS 2401.20 ('Tobacco, partly or wholly stemmed/stripped').