Sun-Cured Virginia Tobacco Lamina Refuse from Mexico
Refuse consisting of broken lamina pieces from Virginia sun-cured tobacco, threshed and sifted but unmanufactured. Falls under 2401.30.37.60 as quota-eligible Virginia sun-cured refuse per U.S. Note 5. Ideal for blending in hand-rolled cigarette tobaccos.
Duty Rate — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Include certificates of analysis confirming Virginia sun-cured type and refuse composition to meet subheading criteria
• Track annual quota usage by country (e.g
• 12,000 MT for Zimbabwe); use Chapter 98 for duty-free samples
• Ensure no commingling with flue-cured types, as misidentification leads to reclassification and penalties