Dark Air-Cured Kentucky Fire-Cured Tobacco Leaves from Canada
These are dark air-cured tobacco leaves from Kentucky, processed by fire-curing to develop a robust, smoky flavor profile typical of the region. Classified under HTS 2401.30.37.40 as dark air-cured Kentucky and Tennessee tobacco refuse or unmanufactured tobacco entered pursuant to additional U.S. note 5 quota provisions. They are threshed or similarly processed but remain unmanufactured, suitable for blending in pipe tobacco or snuff.
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 certificates to qualify under U.S
• Note 5 quota (e.g
• 10,750 MT aggregate); exclude Canada/Israel/Mexico products
• Ensure documentation proves export before Sept 13, 1995 if claiming legacy rates
• Monitor annual quota usage via USTR regulations to avoid over-quota duties