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Maryland Gold Flue-Cured Loose Smoking Tobacco

Maryland Gold is a premium flue-cured variety of Maryland smoking tobacco, quota-entered per U.S. Note 5 for use in pipes or roll-your-own non-cigarette applications. It qualifies under 2403.19.60.80 as other described smoking tobacco, excluding retail packs or water pipe mixes.

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.

2401.30.33Same rate: 35%

If imported as unmanufactured stemmed tobacco

Stemmed but unmanufactured tobacco classified under heading 2401 quotas, not processed smoking tobacco.

2403.91.45Lower: 17.5% vs 35%

If 'homogenized' or 'reconstituted' tobacco sheet

Processed reconstituted forms fall under separate subheadings within heading 2403.

2403.19Same rate: 35%

If not described in or entered pursuant to Note 5

Non-quota smoking tobacco uses general 'other' subheading outside quota provisions.

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Import Tips & Compliance

Use certified weight in metric tons for quota reporting; aggregate with other Note 5 entries

Avoid bulk packaging mimicking retail to prevent shift to 2403.19.40; declare as loose for quota