Threshed Guatemalan Shade-Grown Tobacco from Canada
Shade-grown wrapper tobacco from Guatemala, partly stemmed and threshed for premium cigars, entered under Note 5. This delicate leaf is processed minimally to preserve quality. Fits 2401.20.85 as quota threshed 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
• Guatemala quota 10,000 MT; use licensed customs brokers for quota monitoring
• Phytosanitary certificates essential for agricultural tobacco imports