Maryland Gold Flue-Cured Loose Smoking Tobacco from China
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 — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
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