Light Air-Cured Maryland Pipe Tobacco Leaf from Canada
High-quality Maryland tobacco leaf, partly stemmed, light air-cured, not containing wrapper, destined for pipe tobacco manufacturing excluding cigarette production. Classified in HTS 2401.20.31.30 for its Maryland designation and non-cigarette purpose aligning with chapter and US notes. Imported unthreshed in large bundles.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Use chapter 98 for duty-free samples; track annual quotas per country in US Note (a)
• Document end-use affidavits to distinguish from cigarette tobacco per US Note (e)