Flue-Cured Maryland Pipe Tobacco Blend

A blend of flue-cured Maryland tobacco designed for pipe enthusiasts, entered under the quota provisions of Additional U.S. Note 5. Classified in 2403.19.60.80 as other smoking tobacco specific to Maryland type, not fitting water pipe or retail-packed categories. Ideal for loose-cut pipe filling.

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.

2403.99.60Same rate: 35%

If containing tobacco substitutes exceeding certain proportions

Higher substitute content moves to 'other manufactured tobacco substitutes' subheading.

2404Lower: 15% vs 35%

If designed for inhalation without combustion (e.g., heated tobacco)

Chapter note mandates heading 2404 for non-combustion inhalation products.

2403.19.30Same rate: 35%

If for hand-rolled cigarette preparation, not pipe smoking

U.S. note (e) treats tobacco for hand-rolled cigarettes differently from other smoking uses.

Not sure which classification is right?

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Import Tips & Compliance

Monitor U.S

Trade Representative regulations for quota tracking; entries from September 13 to next September 12 count toward limits

Ensure no Chapter 98 duty-free claims overlap with quota subheadings to prevent reclassification