Reconstituted Sheet Scraps from Canada
Trimming scraps from reconstituted tobacco sheets before final processing, as 'other' refuse in 2401.30.70.90. These are early-stage byproducts not yet manufactured into smoking products. Chapter notes exclude fully processed versions.
Duty Rate — Canada → United States
360%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Prove pre-manufacture stage with production records to stay in unmanufactured refuse
• Aggregate quota tracking required for origins like Philippines (3,000 MT limit)
• Avoid repackaging that suggests retail intent per U.S
• Note 4