Milled Virginia Sun-Cured Tobacco Stems from Canada
Milled (ground/pulverized) Virginia sun-cured tobacco stems classified as refuse under HTS 2401.30.35.60, entered per Additional U.S. Note 5 for industrial applications like flavorings. Distinct from manufactured tobacco products.
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
• Use ISF filing early to check quota availability; over-quota enters at higher 'other' rates
• Certify not for hand-rolled cigarette prep per Note 5(e) to stay in refuse category