Aromatic Maryland Roll-Your-Own Tobacco from China
Finely shredded Maryland tobacco infused with vanilla and cherry for RYO cigarettes or custom rolls, explicitly not for machine-made cigarettes. HTS 2403.19.30.80 applies as 'Maryland' smoking tobacco for products other than (pre-manufactured) cigarettes. Packaged in 100g zipper pouches.
Duty Rate — China → United States
35%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
Import Tips
• Label 'not for use in cigarettes' clearly; CBP may test shred size to distinguish from cigarette filler
• Track calendar quota period (Sep 13-Sep 12) and file under correct country allocation
• Maintain chain-of-custody docs proving non-cigarette end-use to prevent 2403.10 reclassification