Maryland-Type Smoking Tobacco for Pipe from Canada

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.

Duty Rate — Canada → United States

10%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

Import Tips

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

Maryland-Type Smoking Tobacco for Pipe from Canada — Import Duty Rate | HTS 2403.19.60.80