Mixed Burley-Virginia Tobacco for Hookah Filler Base from Mexico
Partly stripped, unthreshed mixture of burley and Virginia light air-cured tobacco for hookah (non-water pipe tobacco) filler. Qualifies for 2401.20.31 as unmanufactured leaf for non-cigarette smoking 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
• Distinguish from 2403.11 by absence of glycerol/molasses; provide lab analysis if challenged
• Use pre-1995 export docs for legacy quota eligibility per U.S
• Note 5(d)
• Ensure not packaged for retail to avoid 'prepared for consumer' reclassification