Maryland Tobacco for Hand-Rolled Cigarette Prep from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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