Light Air-Cured Oriental Tobacco Leaf from Canada
Partially stripped light air-cured Oriental tobacco, flue-cured variant, under 35% wrapper, not threshed, quota-eligible under U.S. Note 5. Used in aromatic cigarette blends. Fits 2401.20.33.40 as unmanufactured, quota-specific light-cured tobacco.
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
• Submit proof of export before Sept 13, 1995 for legacy quota eligibility if applicable; avoid Chapter 98 sample claims conflicting with quota entries
• Test for glycerol/molasses to prevent misclassification as water pipe tobacco