Maryland Gold Flue-Cured Loose Smoking Tobacco from Canada
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.
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
• 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