Flue-Cured Bright Leaf Tobacco (Quota Entry) from Mexico
Wholly stemmed flue-cured bright leaf tobacco, not processed beyond stripping, no wrapper, entered under Note 5 for countries like Brazil. Common in U.S. cigarette production. 2401.20.33.40 applies to its light-cured, unthreshed form and quota status.
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 USTR regulations for quota tracking; declare as 'other than cigarettes' if for hand-rolled to match note (e)
• Separate bulk from retail-packaged to avoid 'prepared for consumer' rules