Virginia Sun-Cured Flue-Cured Tobacco Leaves from Canada
Whole, unstemmed Virginia sun-cured tobacco leaves processed through sun-curing methods, primarily from the Virginia region or similar varieties. This falls under HTS 2401.10.95.25 as unmanufactured tobacco, not stemmed/stripped, not containing wrapper tobacco or over 35% wrapper, specifically Virginia sun-cured type. Used mainly for blending in cigarettes or pipe tobacco.
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
• Verify origin country quotas under U.S
• Note 5 to avoid excess duty rates; products from Canada, Israel, Mexico exempt
• Provide phytosanitary certificates and detailed processing descriptions to confirm sun-curing method and Virginia type classification
• Ensure tobacco is unstemmed/stripped upon entry to prevent reclassification as stemmed under 2401.20