Hand-Rolling Tobacco for Non-Cigarette Use from Canada
Fine-cut loose tobacco marketed for hand-rolled cigars, pipes, or shisha alternatives, explicitly labeled for non-cigarette applications. HTS 2403.19.30 covers this as smoking tobacco destined for products other than cigarettes.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Submit end-use certificates specifying non-cigarette applications like hand-rolled cigars
• Monitor annual quota periods (Sept 13 - Sept 12) to avoid over-quota surcharges
• Ensure cut size and moisture content differ from cigarette standards for proper classification