Processed Flue-Cured Tobacco for Hand-Rolled Cigarettes from Mexico
Threshed and stemmed flue-cured tobacco intended for hand-rolled cigarettes, per US Note 5(e), classified under HTS 2401.20.87.10 as other threshed flue-cured. Not final consumer product. Provides mild flavor profile.
Duty Rate — Mexico → United States
360%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Declare end-use as hand-rolled per US Note to avoid cigarette subheadings; secure CBP ruling on processing level; track aggregate quotas for 'other countries' at 3,000 metric tons