Flue-Cured Maryland Leaf for Roll-Your-Own Pipe Tobacco from Canada
Not stemmed/stripped flue-cured Maryland tobacco leaf in bales, for hand-rolled pipe tobacco per U.S. note (e), under HTS 2401.10.61.80 excluding cigarette applications.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Declare as 'for hand-rolled non-cigarette products' per U.S. note (e)
• Avoid entries exceeding annual quotas without special approval
• Include humidity/moisture content in specs for customs valuation