Dark Air-Cured Kentucky Fire-Cured Tobacco Stems from Canada
Uncured stems from dark air-cured Kentucky fire-cured tobacco, not cut, ground, or pulverized, used primarily for blending in pipe tobacco or snuff production. Classified under HTS 2401.30.33.40 as tobacco refuse consisting of stems from dark air-cured Kentucky-Tennessee varieties, entered pursuant to U.S. Note 5 quota provisions. These stems retain natural leaf structure for processing into reconstituted tobacco sheets.
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
• Verify origin from Kentucky/Tennessee growers and obtain U.S
• Note 5 quota allocation from USTR before entry; stems must be documented as not cut/ground/pulverized
• Include lab certification confirming dark air-cured type to avoid reclassification; common pitfall is exceeding annual quota of 10,750 MT aggregate