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Maryland Flue-Cured Smoking Tobacco

This is a specific variety of Maryland-type smoking tobacco, flue-cured and processed for pipe or roll-your-own use, not intended for cigarettes. It falls under HTS 2403.19.30.80 as 'Maryland' smoking tobacco designated for products other than cigarettes, such as pipes or hand-rolled cigars. The tobacco is loose-cut and prepared for retail sale in pouches.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

2403.11.00Same rate: 35%

If mixed with glycerol for water pipe use

Water pipe tobacco requires glycerol mixture per subheading note, shifting from general smoking tobacco.

2401.10.63Lower: 17.5% vs 35%

If unmanufactured loose leaf

Unstemmed or unstripped tobacco leaf classifies in Chapter 24 heading 2401 as raw material, not manufactured.

2403.19.60Same rate: 35%

If exceeding annual quota quantity

Quota excess tobacco falls outside 2403.19.30 subheading per US note limitations.

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Import Tips & Compliance

Verify origin against US quota limits for non-FTA countries; Maryland tobacco from quota nations like Brazil may face aggregate restrictions

Provide lab certification confirming 'Maryland' type via chemical markers and not cigarette-grade to avoid reclassification

Ensure labeling specifies 'for pipe/roll-your-own use only' to comply with 'products other than cigarettes' subheading