Cigar Scrap Refuse from Mexico
Scrap generated from cigar leaf preparation not fitting quota subheadings, under HTS 2401.30.70 as other refuse. Used in reconstituted products.
Duty Rate — Mexico → United States
360%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
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