Heading 2401

Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse

137 declarable lines

Heading 2401 covers unmanufactured tobacco in its raw leaf and refuse forms, not finished smoking products. It splits first by processing state: 2401.10 for tobacco not stemmed or stripped, 2401.20 for tobacco partly or wholly stemmed or stripped, and 2401.30 for tobacco refuse such as stems and scrap. Each of those is then split by wrapper tobacco content, tobacco type (flue-cured, burley, Maryland, Oriental/Turkish, cigar, fire-cured), and end use in cigarettes or other products.

Products in this heading

Whole leaf tobacco in bales, not stemmed or stripped, for cigarette manufacturing
Connecticut shade wrapper leaf sold to cigar makers
Flue-cured Virginia leaf for pipe tobacco or chewing tobacco production
Burley leaf that has been stemmed and threshed
Oriental or Turkish leaf for blended cigarette production
Cigar binder and filler leaf, unstemmed or stemmed
Tobacco stems, whole or cut and ground, sold as refuse
Tobacco dust and scrap leaf left over from processing

How to choose the right subheading

Whether the tobacco is stemmed or stripped: not stemmed goes to 2401.10, partly or wholly stemmed goes to 2401.20.
Whether the leaf contains over 35% wrapper tobacco, and if so, whether it is Connecticut shade or other wrapper.
The tobacco type: flue-cured, burley, Maryland, Oriental or Turkish, cigar binder and filler, fire-cured, dark air-cured, Virginia fire-cured, Virginia sun-cured or Blackfat.
The intended use: whether the leaf will be used in cigarettes or in products other than cigarettes, which changes the subheading and the rate.
For refuse under 2401.30, whether the material is tobacco stems or other refuse, and whether stems are cut, ground or pulverized.

Often confused with

Cigarettes and cigars made from the leaf
Heading 2402 covers finished cigars, cheroots, cigarillos and cigarettes; 2401 stops at unmanufactured tobacco.
Heading 2402
Chewing tobacco, snuff and cut smoking tobacco
Once the leaf is manufactured into a finished tobacco product, it leaves 2401 for 2403.
Heading 2403
Reconstituted or homogenized tobacco sheet
Reconstituted tobacco is a manufactured product and is named in heading 2403.
Heading 2403
Nicotine pouches and vaping products
Products for inhalation without combustion, or other nicotine intake products, fall in heading 2404.
Heading 2404
Live tobacco plants and seedlings
Living plants are classified in chapter 6, not as unmanufactured tobacco.

Frequently asked questions

What is the HTS code for Connecticut shade wrapper tobacco that has not been stemmed or stripped?

Use 2401.10.21.20 for wrapper tobacco of the Connecticut shade type containing over 35% wrapper tobacco. The general (MFN) rate is Free.

What is the duty on flue-cured leaf, not stemmed, to be used in products other than cigarettes?

That leaf is classified in 2401.10.61.30. The general (MFN) rate is 23.9 cents/kg.

How do I classify tobacco stems that are cut, ground or pulverized?

Cut, ground or pulverized flue-cured stems for use in products other than cigarettes go in 2401.30.25.10, with a general (MFN) rate of 97 cents/kg. Uncut stems of the same type go in 2401.30.23.10, which is Free.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.