Virginia Fire-Cured Flue-Cured Blend Refuse from Canada
Mixed refuse from Virginia fire-cured and flue-cured tobacco threshing operations, primarily fire-cured dominant. HTS 2401.30.37.50 covers this as Virginia fire-cured refuse under quota. Used in hand-rolled cigarette tobaccos per U.S. Note 5(e).
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
• Specify end-use as non-cigarette if applicable to avoid Note 5(e); aggregate entries Sept 13-Sept 12
• Beware bulk vs retail packaging distinction per U.S. note