HS 240120 Tobacco, partly or wholly stemmed/stripped

Quick Answer: HS code 240120 covers unmanufactured tobacco that has undergone the process of stemming or stripping, meaning the leaf midrib or stem has been removed, either partially or wholly. This distinguishes it from whole leaf tobacco (240110) and tobacco refuse (240130). Importers and customs brokers should note the varied duty structures. In the UK, a specific duty rate of 18.00 GBP per 100 kg is common across many tariff lines. The EU applies a complex ad valorem duty, often 18.40%, with minimum and maximum specific duties, such as MIN 22.00 EUR / 100 kg and MAX 24.00 EUR / 100 kg. The US typically imposes specific duties, for example, $6.45/kg or $5.48/kg, but offers duty-free treatment under various Free Trade Agreements (e.g., A+, AU, CL, KR). Accurate classification is crucial to determine the correct duty and leverage preferential trade agreements.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
2401203500 — — —
2401203520 18.00 GBP / 100 kg — —
2401203599 18.00 GBP / 100 kg — —
2401207000 — — —
2401207090 18.00 GBP / 100 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
2401200000 — — —
2401203510 18.40 % MIN 22.00 EUR / 100 kg MAX 24.00 EUR / 100 kg — —
2401203520 18.40 % MIN 22.00 EUR / 100 kg MAX 24.00 EUR / 100 kg — —
2401206000 11.20 % MIN 22.00 EUR / 100 kg MAX 56.00 EUR / 100 kg — —
2401207000 11.20 % MIN 22.00 EUR / 100 kg MAX 56.00 EUR / 100 kg — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
2401200500 $5.48/kg Free (16 programs) ["kg"]
2401208530 — — ["kg"]
2401208510 — — ["kg"]
2401208535 — — ["kg"]
2401208540 — — ["kg"]

Special rates available under trade agreements including USMCA, KORUS, GSP.

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

Which Trade Agreements Reduce Duties for HS 2401.20?

Imports of Tobacco, partly or wholly stemmed/stripped may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.

United States (HTSUS)

Free for USMCA, KORUS, and 15 other programs

European Union (TARIC)

Preferential rate data not yet available.

United Kingdom

Preferential rate data not yet available.

Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.

Data compiled by HSRates.

Which Preferential Rates Apply to Your Origin Country?

Select an origin country to see if preferential rates apply.

Preferential rates based on available trade agreements. Actual rates may vary.

How Has Trade Volume Developed?

How to Classify This HS Code?

What products does HS 240120 cover?

This subheading covers unmanufactured tobacco that has undergone the process of stemming or stripping, either partially or completely. Stemming involves the removal of the central stem from the tobacco leaf, while stripping refers to the separation of the leaf lamina from the stem. According to the Harmonized System Explanatory Notes for Heading 2401, this includes tobacco leaves from which the midribs have been removed, whether whole or in pieces, and regardless of whether they are fermented or unfermented. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system both align with this WCO definition, specifying that the tobacco remains unmanufactured, distinguishing it from processed tobacco products.

What falls outside HS 240120?

The following products are excluded from HS 240120: unmanufactured tobacco that has not been stemmed or stripped, which falls under HS 240110. Furthermore, manufactured tobacco, such as cigars (HS 240210), cigarettes (HS 240220), or other manufactured tobacco and tobacco substitutes (HS 2403), are explicitly excluded as they have undergone further processing beyond stemming or stripping. Tobacco waste, including scraps, dust, and sweepings resulting from the processing of tobacco, is classified separately under HS 240130, even if derived from stemmed or stripped leaves, as its primary characteristic is its waste nature rather than its form as a whole or partial leaf.

What are common classification mistakes for HS 240120?

A common error is misclassifying tobacco that has undergone minimal processing, such as simple cutting or shredding, as unmanufactured stemmed/stripped tobacco. If the tobacco has been cut or otherwise prepared for smoking, chewing, or snuffing, it generally falls under Heading 2403 as "other manufactured tobacco," rather than remaining in 2401. Another frequent mistake involves confusing tobacco waste (HS 240130) with partially stemmed or stripped tobacco, especially when dealing with smaller leaf pieces. Importers must apply General Interpretative Rule (GRI) 1, which states that classification is determined according to the terms of the headings and any relative section or chapter notes, ensuring the product's true nature as unmanufactured stemmed/stripped leaf is maintained.

How should importers classify products under HS 240120?

The correct procedure for classifying products under HS 240120 involves a thorough examination of the tobacco's processing stage. Importers and customs brokers should first confirm that the tobacco is indeed unmanufactured, meaning it has not been prepared for consumption (e.g., smoking, chewing). Next, verify that the tobacco has undergone stemming or stripping, either partially or wholly, by inspecting for the removal of the central vein. It is crucial to consult the WCO Harmonized System Explanatory Notes for Chapter 24, along with the specific national tariff schedules like the USITC HTS or EU TARIC, to ensure alignment with official definitions and any supplementary national guidance. Maintaining detailed product descriptions and processing records is essential for accurate classification and to support customs declarations.

Which HS Codes Are Related?

HS 240110 HS 240130 HS 240311 HS 240210 HS 240220 HS 240412

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What is the standard Most Favored Nation (MFN) import duty rate for HS code 2401.20 (Tobacco, partly or wholly stemmed/stripped) in key markets?

The MFN duty rates for HS 2401.20 vary significantly by importing country. For example, the United States applies an MFN duty rate of $6.45/kg. The European Union's TARIC system shows complex rates, such as 18.40% ad valorem, with a minimum of 22.00 EUR per 100 kg and a maximum of 24.00 EUR per 100 kg for certain origins. The UK Global Tariff also applies specific rates, such as 18.00 GBP per 100 kg. Importers must consult the specific tariff schedule of the destination country for the precise and current MFN duty rate applicable to their origin.

How does the 'partly or wholly stemmed/stripped' criterion affect the classification of tobacco under HS 2401.20?

HS code 2401.20 specifically covers tobacco that has undergone the process of 'stemming' or 'stripping.' This means the central vein (stem) of the tobacco leaf has been removed, either entirely or partially. Unstemmed or unstripped tobacco, where the stem remains intact, is classified under HS 2401.10. The distinction is crucial for classification and duty assessment, as the processing level directly impacts the product's HS subheading. Customs authorities will typically look for evidence of stem removal to confirm classification under 2401.20.

Are there any preferential duty rates available for HS 2401.20 under common trade agreements?

Yes, preferential duty rates, including duty-free treatment, are available for HS 2401.20 under various trade agreements, subject to meeting the rules of origin. For instance, the United States grants duty-free access (indicated as 'Free' with specific agreement codes like A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) for eligible tobacco originating from countries with which it has Free Trade Agreements (FTAs) or preferential programs. Importers should verify if their specific origin country has a trade agreement with the destination country that covers this HS code and ensure all origin requirements are met to claim preferential treatment.

What specific documentation is typically required for importing tobacco classified under HS 2401.20?

Importing tobacco under HS 2401.20 generally requires comprehensive documentation beyond standard shipping documents (commercial invoice, packing list, bill of lading/air waybill). Key requirements often include: a phytosanitary certificate to confirm the tobacco is free from pests and diseases, a certificate of origin to claim preferential tariff treatment, and potentially an import license or permit issued by the relevant government agency (e.g., TTB in the US, national customs authorities in the EU/UK). Additionally, compliance with any specific labeling, packaging, and health warning regulations of the importing country is mandatory. Importers should always confirm specific documentation requirements with the customs authority of the destination country prior to shipment.