Threshed Fire-Cured Kentucky One-Sucker Tobacco Refuse from Canada
Refuse including midribs and waste from threshed fire-cured Kentucky one-sucker tobacco, destined for industrial blending in non-cigarette products like pipe mixtures. HTS 2401.30.37.35 applies due to its fire-cured regional type and U.S. Note 5 quota entry for tobacco refuse other than cigarette use.
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
• Document threshed processing but confirm not 'prepared for marketing to ultimate consumer' per U.S
• Note
• Use chapter 98 for duty-free samples if applicable
• Pitfall: pre-1995 exports may qualify under special direct import provisions