Fire-Cured Virginia Stem Scraps for Roll-Your-Own Tobacco from Canada
Coarse stem scraps from Virginia fire-cured tobacco, threshed and baled for use in roll-your-own (RYO) tobacco products, explicitly not for cigarettes. Classified in 2401.30.27.50 due to its refuse status, Virginia fire-curing, and non-cigarette application as per US notes on end-use.
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
• Declare exact quantity and origin; track aggregate imports under US Note (a) limits to avoid over-quota penalties
• Include affidavits or contracts showing RYO end-use, as misdeclaration to cigarette use changes subheading