Reconstituted Sheet Scraps from Mexico
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 — Mexico → United States
360%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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