Light Air-Cured Virginia Tobacco for Chewing from Canada
Unthreshed, partly stemmed light air-cured Virginia tobacco leaf without wrapper, designated for chewing tobacco production. Classified in HTS 2401.20.31.40 due to its flue-cured/light air-cured nature and explicit non-cigarette end-use in smokeless products. Imported in bulk for flavoring and processing into loose chew.
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
• Label shipments clearly as 'for smokeless tobacco' to meet end-use declaration requirements
• Monitor aggregate annual quotas for origins like Malawi or Philippines to prevent duty escalation
• Avoid mixing with wrapper tobacco over 35% as it would require reclassification