Maryland Tobacco for Hand-Rolled Cigarette Prep from China
Unstemmed Maryland light air-cured tobacco designated for preparing hand-rolled cigarette tobacco per U.S. note 5(e). Enters under 2401.10.63.80 quota; not for cigarettes directly. Supports niche markets avoiding manufactured products.
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
• Docs must state 'for hand-rolled cigarette prep' to invoke note 5(e) treatment
• Track end-use post-import; diversion to cigarettes risks reclassification
• Quota aggregates with other note 5 subheadings; monitor total entries