Cigar Scrap Refuse from Canada
Scrap generated from cigar leaf preparation not fitting quota subheadings, under HTS 2401.30.70 as other refuse. Used in reconstituted products.
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
• Differentiate from usable cigar leaf (2402) with waste ratio proof
• Aggregate quota tracking essential for multi-origin shipments
• Customs valuation based on refuse market rates, not leaf