Flue-Cured Tobacco for Cigar Fillers from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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