HS Code Subheading

Tobacco; partly or wholly stemmed or stripped

2401.20 Subheading
Section IV — Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

About HS Code 240120

This HS code covers tobacco leaves that have undergone initial processing, specifically being partly or wholly stemmed or stripped. Stemming involves removing the central vein (midrib) from the leaf, which reduces weight, bulk, and makes the tobacco easier to handle and process. This form of tobacco is a crucial intermediate product in the manufacturing chain for cigarettes, cigars, and other tobacco goods. Exporters are often countries that not only cultivate tobacco but also have the infrastructure for primary processing, such as Brazil, the USA, and India. Importers are typically global tobacco manufacturers located in various countries, including the EU, China, and Japan. Trade volumes are substantial, and the product is subject to the same stringent regulations, taxes, and health considerations as other forms of tobacco, reflecting its role in the final product.

Products Under This Code

Stemmed tobacco leaves, stripped tobacco leaves, threshed tobacco, cut rag tobacco (partially processed), tobacco lamina, processed burley tobacco, processed Virginia tobacco.

Real World Examples

Philip Morris International processed tobacco, British American Tobacco stemmed leaf, Japan Tobacco International stripped tobacco, specific grades of threshed tobacco, Altria Group processed tobacco.

Common Misclassification

Often confused with 240110 (unstemmed tobacco) if the level of processing is not correctly assessed, or 240130 (tobacco refuse) if small pieces are mistaken for waste rather than processed leaf.

Products Classified Under 2401.20

Industry

This code belongs to the Food & Beverages industry.

Trade Overview

Brazil, the USA, and India are major exporters, with the EU, China, and Japan being key importers for manufacturing.

Frequently Asked Questions

What is HS code 240120?

HS code 240120 covers: Tobacco; partly or wholly stemmed or stripped. This HS code covers tobacco leaves that have undergone initial processing, specifically being partly or wholly stemmed or stripped. Stemming involves removing the central vein (midrib) from the leaf, which reduces weight, bulk, and makes the tobacco easier to handle and process. This form of tobacco is a crucial intermediate product in the manufacturing chain for cigarettes, cigars, and other tobacco goods. Exporters are often countries that not only cultivate tobacco but also have the infrastructure for primary processing, such as Brazil, the USA, and India. Importers are typically global tobacco manufacturers located in various countries, including the EU, China, and Japan. Trade volumes are substantial, and the product is subject to the same stringent regulations, taxes, and health considerations as other forms of tobacco, reflecting its role in the final product.

What products fall under HS code 240120?

Stemmed tobacco leaves, stripped tobacco leaves, threshed tobacco, cut rag tobacco (partially processed), tobacco lamina, processed burley tobacco, processed Virginia tobacco.

What are common misclassifications for HS code 240120?

Often confused with 240110 (unstemmed tobacco) if the level of processing is not correctly assessed, or 240130 (tobacco refuse) if small pieces are mistaken for waste rather than processed leaf.

How is HS code 240120 structured?

HS code 240120 is a 6-digit subheading under the Harmonized System. The first 2 digits (24) identify the chapter, digits 3-4 (01) identify the heading, and digits 5-6 (20) specify the subheading. This code is standardized globally by the World Customs Organization.