HS Code for Raw tobacco

Raw tobacco, specifically defined as tobacco that has not been stemmed or stripped, is classified under HS code 240110. This classification is part of Chapter 24, which covers tobacco and manufactured tobacco substitutes. The term "raw" in this context refers to unmanufactured tobacco leaves in their natural state after harvesting and curing, but before the midrib (the stem) has been removed. The curing process—whether flue-cured, air-cured, sun-cured, or fire-cured—does not change its status as unmanufactured tobacco. Classification under 240110 is determined by the physical integrity of the leaf; if the leaf is still whole with the stalk or midrib attached, it meets the criteria for this subheading. This code is essential for customs authorities to distinguish between primary agricultural products and those that have undergone the first stage of industrial processing (stemming).

Products Included

• Whole leaf Virginia flue-cured tobacco
• Unstemmed Burley tobacco leaves
• Sun-cured Oriental tobacco leaves
• Air-cured dark tobacco (not stripped)
• Fire-cured tobacco in whole leaf form
• Raw tobacco bundles with midribs intact

Common Misclassification

The most frequent misclassification for raw tobacco is HS code 240120, which covers tobacco that has been partly or wholly stemmed or stripped. The removal of the midrib is the defining line between 240110 and 240120. Importers also occasionally confuse raw tobacco with 240130, which is reserved for tobacco refuse (waste). Furthermore, if the tobacco has been flavored or cut for smoking, it must be classified under 2403, as it is then considered manufactured tobacco rather than unmanufactured raw material.

FAQ

What is the HS code for raw tobacco?

The HS code for raw, unstemmed tobacco is 240110.

Does this code include tobacco that has been dried?

Yes, curing or drying is a standard part of the raw tobacco production process and does not exclude it from 240110, provided the stems are not removed.