Kentucky-Tennessee Fire-Cured Stem Scrap from Canada
Scrap from stems of fire-cured tobacco grown in Kentucky and Tennessee regions, classified as 'other' tobacco refuse. HTS 2401.30.70.35 covers this unmanufactured waste product. Popular for hand-rolled cigarette blending per US Note (e).
Duty Rate — Canada → United States
360%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Declare intended use (e.g
• hand-rolled cigs) to leverage US Note (e) treatment
• Avoid retail packaging; must not be 'prepared for ultimate consumer' per US Note
• Test for contaminants; residue levels affect refuse vs. manufactured status