Virginia Flue-Cured Leaf for Hand-Rolled Cigar Tobacco from Mexico
Light air-cured Virginia flue tobacco, partly stemmed, for premium hand-rolled cigars. 2401.20.31 designation for non-cigarette end-use per U.S. notes.
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 U.S
• Note 5(e) language for 'hand-rolled cigarettes' distinction if applicable, but affirm non-cigarette
• Maintain chain-of-custody docs proving cigar manufacturer end-use
• Test for wrapper percentage to stay under 35% limit