Burley Tobacco Leaf (Light Air-Cured, Stemmed) from Canada
Partly stemmed burley tobacco leaves, light air-cured, not threshed, with no wrapper tobacco, entered pursuant to Chapter Note 5 quotas. Primarily used for pipe tobacco and cigarette fillers. Classified in 2401.20.33.40 for its unprocessed state and specific light-cured profile.
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
• Track annual quota usage from Sept 13 to Sept 12; exclude Canada/Mexico products as they bypass these subheadings
• Label clearly as 'not for cigarettes' if hand-rolled intent to avoid reclassification