Virginia Sun-Cured Tobacco Stems from Canada
These are the stems from Virginia sun-cured tobacco leaves, separated during processing and classified as tobacco refuse under HTS 2401.30.70.60. Sun-curing imparts a specific flavor profile, and as refuse, they are used in blends or extracts rather than whole leaf smoking.
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
• Verify origin country quotas under U.S
• Note 5 to avoid over-quota duties; Virginia sun-cured refuse from quota countries like Brazil gets preferential rates
• Provide phytosanitary certificates confirming threshed/processed status and sun-curing method to prevent misclassification as unmanufactured leaf
• Avoid common pitfalls like incorrect moisture content reporting, which can trigger reclassification or penalties