Whole Flue-Cured Virginia Tobacco Stems from Canada
Intact stems from flue-cured Virginia tobacco variety, unprocessed and in natural form, for extraction or blending in non-cigarette tobacco products. Falls under 2401.30.23.10 due to flue-curing method, stem form as tobacco refuse, and non-cigarette end-use like snuff or cigars.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Label shipments clearly as 'flue-cured stems for non-cigarette use' with processing certificates to meet tariff description
• Check aggregate quotas for origins like European Community (9,956 MT); excess incurs higher duties
• Avoid common pitfall of commingling with cigarette-bound stems, which requires separate entries