Swisher Sweets Minis from Canada
Mini cigarillos like Swisher Sweets, tobacco-filled and under 15¢ each, with flavored wrappers. These mass-produced items use short-filler tobacco for convenience, classified under 2402.10.30 for inexpensive tobacco cigarillos. A staple in convenience stores.
Duty Rate — Canada → United States
14.7%
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
• Submit proof of value per unit via detailed packing lists to CBP
• Register as tobacco importer with FDA and maintain PMTA records if required
• Check for pre-1995 export eligibility under US note (d) for quota bypass