Cigar Leaf Midrib Refuse for Shredded Fillers from Canada
Midrib and vein refuse from cigar wrapper leaf stripping, shredded for use in non-premium cigar fillers. HTS 2401.30.27.90 covers this as 'other' tobacco refuse explicitly for cigars, excluding cigarette applications.
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
• Submit processing records distinguishing midrib refuse from leaf to affirm unmanufactured status
• Declare intended cigar filler use upfront; misdeclaration risks 2404 reclassification
• Use chapter 98 for duty-free samples, but limit to non-quota quantities