Harmonized Tariff Schedule of the United States · HTS code · HS 2401.20
2401.20.35: Stemmed/stripped tobacco leaf: Flue-cured, burley and other light air-cured leaf: other, other
Stemmed/stripped tobacco leaf
Not declarable on its own: use one of its 4 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026
- 2401 Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse:
- 2401.20 Tobacco, partly or wholly stemmed/stripped:
- Not threshed or similarly processed:
- Other:
- Not containing wrapper tobacco, or not containing over 35 percent wrapper tobacco:
- Other:
- Flue-cured, burley and other light air-cured leaf:
- Other:
- 2401.20.35 Other
What you pay
Importing into USA
US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 1
- Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 25%
- Applies to goods from
- China
- In force
- from 24 September 2018
- Legal act
- HTSUS 9903.88.03
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| General (MFN) | — | 350% |
| US–Australia FTA AU | Australia | Free |
| US–Bahrain FTA BH | Bahrain | Free |
| US–Chile FTA CL | Chile | Free |
| US–Israel FTA IL | Israel | Free |
| US–Korea FTA KR | South Korea | Free |
| US–Morocco FTA MA | Morocco | Free |
| US–Oman FTA OM | Oman | Free |
| CAFTA-DR P | Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, Nicaragua | Free |
| US–Panama TPA PA | Panama | Free |
| US–Peru TPA PE | Peru | Free |
| USMCA S | Canada, Mexico | Free |
| US–Singapore FTA SG | Singapore | Free |
| US–Colombia TPA CO | Colombia | See 9918.24.10-9918.24.11 |
| Column 2 | Cuba, North Korea, Russia, Belarus | 350% |
Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).
Subdivisions
- 2401.20.35 Other 350%
- 2401.20.35.10 Flue-cured kg
- 2401.20.35.20 Burley kg
- 2401.20.35.30 Maryland kg
- 2401.20.35.40 Other kg
Same subheading in other tariffs
2401.20 Tobacco, partly or wholly stemmed/stripped
UK specific or compound duty Third-country duty 15 tariff lines 
EU specific or compound duty Third-country duty 5 tariff lines 
Türkiye 25% Third-country duty 5 tariff lines 
Canada 8% Third-country duty 3 tariff lines 
Mexico 45% Third-country duty 2 tariff lines 
Brazil 12.6% Third-country duty 5 tariff lines 
Argentina 12.6% Third-country duty 5 tariff lines 
Peru Free Third-country duty 2 tariff lines 
New Zealand Free Third-country duty 6 tariff lines 
Japan Free Third-country duty 1 tariff line 
Taiwan 13% Third-country duty 2 tariff lines 
GCC 100% Third-country duty 6 tariff lines 
Switzerland Free Third-country duty 2 tariff lines · 1× specific or compound duty 
Norway Free Third-country duty 1 tariff line 
North Macedonia 10% – 20% Third-country duty 8 tariff lines · average 15% 
Nigeria 5% Third-country duty 1 tariff line USA lines: 2401.20
- 2401.20.05Leaf tobacco, the product of two or more countries or dependencies, when mixed or packed together
- 2401.20.14Containing over 35 percent wrapper tobacco: wrapper tobacco
- 2401.20.18Containing over 35 percent wrapper tobacco: other
- 2401.20.23Oriental or Turkish type: cigarette leaf
- 2401.20.26Oriental or Turkish type: other
- 2401.20.29Cigar binder and filler
- 2401.20.31To be used in products other than cigarettes
- 2401.20.33Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions
- 2401.20.35Flue-cured, burley and other light air-cured leaf: other, other
- 2401.20.57Not containing wrapper tobacco, or not containing over 35: other, other
- 2401.20.60Threshed or similarly processed: from cigar leaf
- 2401.20.75Oriental or Turkish type
- 2401.20.83To be used in products other than cigarettes
- 2401.20.85Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions
- 2401.20.87Threshed or similarly processed: other, other, other, other
Legal notes
In the Harmonized Tariff Schedule of the United States, 2401.20.35 is one of 15 lines under subheading 2401.20, tobacco, partly or wholly stemmed/stripped.
The general duty is 350%.
4 statistical sub-lines below it are used in the declaration.
For the same subheading, the Türkiye duty is 25%, the Canada duty is 8%, the Mexico duty is 45%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 13%, the GCC duty is 100%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 10%–20% and the Nigeria duty is 5%.
The United States imported goods of subheading 2401.20 worth US$481m in 2024; the largest supplier was Brazil.
Questions and answers
What is the USA import duty for HTS code 2401.20.35?
The general duty in the Harmonized Tariff Schedule of the United States is 350%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Is there a lower rate for 2401.20.35 under US trade agreements?
Yes. The Special column reads “Free (AU, BH, CL, IL, KR, MA, OM,P, PA, PE,S, SG) See 9918.24.10-9918.24.11 (CO)”: the letters in brackets name the agreements and programmes that grant it.
Where does the United States import these goods from?
For subheading 2401.20 as a whole, the largest supplier in 2024 was Brazil (US$242m), followed by the Dominican Republic.