Cigar Leaf Scraps from Canada
Irregular scraps and trimmings from cigar leaf tobacco after leaf selection for premium cigars. Falls under HTS 2401.30.09.00 as 'other' refuse from cigar leaf, not suitable for wrapper or binder without further processing.
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
• Ensure shipment includes processing records proving cigar leaf origin to meet quota eligibility
• Label clearly as 'tobacco refuse' to prevent confusion with manufactured products
• Watch for quantitative limits; excess may face higher duties or denial under Note 5