Chopped Virginia Fire-Cured Tobacco Stems for Blending from Canada
Chopped (cut) stems from Virginia fire-cured tobacco intended for cigarette blending, under HTS 2401.30.35.50 pursuant to U.S. Note 5. Remains unmanufactured refuse, similarly processed but not for retail sale.
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
• Declare intended use as 'other than cigarettes' if for hand-rolled per U.S
• Note (e); ensure no retail packaging
• Pitfall: quota overage requires general rate subheading