Fire-Cured Virginia Tobacco Stems from Canada
Midribs and stems separated from Virginia fire-cured tobacco leaves during threshing, classified as tobacco refuse under HTS 2401.30.70.50. This byproduct retains the characteristic smoky aroma from fire-curing and is often exported for reconstitution or blending. It must be unmanufactured and not suitable for direct retail sale.
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
• Include processing affidavits proving stems are byproduct refuse, not intentionally stripped for sale
• Monitor annual quotas per U.S
• Note; Brazil (80,200 MT) has high limits but requires origin proof
• Avoid packaging resembling retail to prevent duty-free Chapter 98 sample treatment denial