Kentucky Dark-Fired Tobacco Stems Bulk Bales from Canada
Bulk bales of intact stems from Kentucky dark-fired air-cured tobacco plants, threshed but not further fragmented, destined for industrial tobacco reconstitution. HTS 2401.30.33.40 applies to these tobacco refuse stems entered under quantitative limits of U.S. Note 5. The dark curing imparts a distinctive smoky flavor valued in chewing tobacco bases.
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 chain of custody from TN/KY farms and confirm no pulverization via inspection; apply for quota early in September cycle
• Avoid bulk packaging confusion with retail intent under U.S
• Note phrasing