Flue-Cured Virginia Stemmed Tobacco from Canada
Flue-cured Virginia tobacco that has been partly or wholly stemmed but not threshed, classified under HTS 2401.20.57.40 as unmanufactured tobacco processed only to the extent of stemming/stripping without further treatment. This type is commonly used in cigarette blending due to its bright leaf color and mild flavor.
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
• Verify country of origin quotas under U.S
• Note 5; Brazil and Argentina have high limits but require tracking aggregate entries
• Provide lab certification confirming no wrapper tobacco content over 35% and stemming without threshing
• Avoid misclassification by documenting processing level; stemmed but unthreshed qualifies here, threshed moves to 2401.10