Processed Cut Virginia Fire-Cured Tobacco Stems from Canada
Cut and similarly processed stems from Virginia fire-cured tobacco, entered under HTS 2401.30.35.50 quota for refuse. Used in hand-rolled cigarette preparation per U.S. Note (e).
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Label as 'for hand-rolled cigarettes' if applicable per note (e); ensure direct import from origin pre-1995 if claiming exception
• Pitfall: retail intent triggers consumer subheading