Flue-Cured Tobacco for Cigar Fillers from Canada
Processed flue-cured tobacco strips used as binder/filler in premium cigars, imported from Philippines quota. Meets HTS 2403.19.60.50 as other manufactured smoking tobacco under note 5 provisions, distinguished from finished cigars. Bulk form for cigar manufacturers.
Duty Rate — Canada → United States
10%
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
• Differentiate from finished cigars (2402) with production process declarations
• Comply with FDA tobacco regulations alongside HTS quota entry
• Avoid bulk retail packaging to stay in non-consumer subheading