Maryland-Type Smoking Tobacco for Pipe

This is a flue-cured Maryland-type smoking tobacco, imported within the quota limits specified in Additional U.S. Note 5 to Chapter 24, suitable for pipe smoking. It falls under HTS 2403.19.60.80 due to its classification as 'other' smoking tobacco (not water pipe or for cigarettes) described in the note and entered pursuant to its provisions. The specific Maryland subtype distinguishes it within this subheading.

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.

2403.11.00Same rate: 35%

If mixed with glycerol, molasses, or flavors for water pipe use

Water pipe tobacco requires specific mixture per subheading note, shifting from general smoking tobacco.

2403.19Same rate: 35%

If prepared for retail sale to ultimate consumer in identical imported packaging

Retail-ready packaging qualifies for separate subheading, distinct from bulk or quota-entry smoking tobacco.

2401.10.63Lower: 17.5% vs 35%

If unmanufactured flue-cured tobacco used in further processing

Unstemmed, unmanufactured leaf tobacco falls under Chapter 24 heading 2401, not finished smoking tobacco.

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Import Tips & Compliance

Verify origin country eligibility under Additional U.S

Note 5 quotas (e.g

Brazil, Zimbabwe) and track aggregate annual limits to avoid over-quota duties

Provide documentation proving export before September 13, 1995, if claiming special grandfathered treatment; exclude Canada, Israel, Mexico products

Label as 'for pipe use' to avoid misclassification; common pitfall is exceeding quota without proper USTR approval