HS Code for Stripped tobacco

Stripped tobacco is classified under HS code 2401.20. This classification falls under Chapter 24, which covers tobacco and manufactured tobacco substitutes. Heading 24.01 is specifically for unmanufactured tobacco and tobacco refuse. The subheading 2401.20 is designated for tobacco that has been 'partly or wholly stemmed or stripped.' This refers to the mechanical or manual process of removing the midrib or the main stem from the leaf. This process is a preliminary step in tobacco production but does not constitute 'manufacturing' in the sense of creating a finished product like a cigarette. The tobacco remains in a raw or semi-processed state. This classification is vital for agricultural trade statistics and excise tax determinations, as stripped tobacco is a primary commodity for the global tobacco industry. It includes tobacco that has been threshed to separate the lamina from the stem.

Products Included

• Stemmed flue-cured tobacco leaves
• Threshed tobacco lamina
• Stripped Burley tobacco
• Oriental tobacco with stems removed
• Partially stemmed tobacco leaf scraps

Common Misclassification

The most frequent misclassification is HS code 2401.10, which is reserved for tobacco that is 'not stemmed or stripped' (i.e., the whole leaf with the stem intact). Another common error is classifying this under 2403.19 or 2403.91. Heading 24.03 is for manufactured tobacco; if the tobacco has been cut, ground, or pressed into sheets (homogenized), it can no longer be classified under 24.01.

FAQ

What is the HS code for stemmed tobacco leaf?

The HS code for stemmed or stripped tobacco leaf is 2401.20.

Is threshed tobacco classified as stripped tobacco?

Yes, threshed tobacco, where the leaf has been broken to remove the stem, is classified under 2401.20 as it is considered wholly or partly stemmed.