Raw Burley Stems for Hand-Rolled Cigarette Tobacco from Canada
Unprocessed Burley tobacco stems imported under AN5 quota provisions, suitable for preparing hand-rolled cigarette tobacco per US note (e). These stems provide body and slow burn characteristics valued by consumers making their own cigarettes. HTS 2401.30.33.20 applies to uncut/unground stems from quota-eligible countries.
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
• Document intended end-use for hand-rolled cigarettes to qualify under US note (e); avoid cigarette manufacturing declarations
• Verify stems meet 'not cut, not ground, not pulverized' criteria through lab analysis if challenged by Customs
• Enter before September 13 quota reset; pre-1995 export documentation may allow special treatment per AN5(d)