Flue-Cured Virginia Tobacco Stems from Canada
Intact stems from flue-cured Virginia tobacco leaves, unprocessed except threshing, supplied in compressed bales for extraction or blending. Falls under 2401.30.23.90 as 'other' tobacco stems refuse, not suitable for cigarettes but used in chewing tobacco or industrial extracts. Excludes combustion products per chapter notes.
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
• Include lab certification confirming no cutting/grinding; CBP may inspect for physical processing
• Declare non-cigarette end-use with buyer contracts to comply with U.S. note (e); avoid quota subheadings if applicable
• For origins like Brazil (80,200 MT quota), track aggregate entries Sept 13-Sept 12; excess incurs higher rates