Virginia Fire-Cured Threshed Tobacco Refuse from Canada
Refuse generated from threshing Virginia fire-cured tobacco leaves, consisting of broken pieces for export blending. HTS 2401.30.37.50 applies to this quota-specific unmanufactured refuse type. The Virginia subtype is lighter-cured than dark fire-cured, affecting flavor for American blends.
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
• Obtain USTR quota allocation certificate before entry; document threshing process to prove refuse status
• Not for Chapter 98 sample exemptions unless qualifying
• Common pitfall: confusing with cigarette tobacco under Note 5(e)