Cut Dark Air-Cured Kentucky Tobacco Stems from Canada
These are tobacco stems from dark air-cured Kentucky tobacco, cut into small pieces for processing. Classified under HTS 2401.30.35.40 as cut tobacco refuse (stems) from dark air-cured Kentucky and Tennessee varieties, entered pursuant to additional U.S. note 5 quota provisions. They are unmanufactured tobacco refuse, threshed and processed by cutting.
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 country against U.S
• Note 5 quotas (e.g
• Brazil 80,200 MT); exceedance shifts to higher duty subheadings
• Provide documentation proving dark air-cured KY/TN type and stem composition; lab testing may be required for classification
• Exclude products of Canada, Israel, Mexico; track aggregate annual imports from Sept 13 to Sept 12 to avoid over-quota penalties