Flue-Cured Maryland Leaf for Roll-Your-Own Pipe Tobacco from China
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 — China → United States
20%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
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