Light Air-Cured Maryland Pipe Tobacco Leaf from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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)