Intact Flue-Cured Tobacco Stems from Canada
Whole stems from flue-cured Virginia tobacco, unprocessed except threshing, not cut or pulverized, imported for reconstitution in cigarette filler. Falls under 2401.30.33 as 'tobacco stems' refuse per U.S. Note 5 quota (country-specific, e.g., 80,200 MT Brazil).
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
• Label shipments clearly as 'whole stems, not cut/ground'; mismatches lead to reclassification and penalties
• Track aggregate annual entries per country; Brazil/others have strict limits excluding Canada/Israel/Mexico
• For pre-1995 exports, use special direct-import provisions under Note 5(d) with Treasury docs