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Zimbabwe-Origin Maryland Smoking Tobacco

Maryland-type smoking tobacco sourced from Zimbabwe (12,000 MT quota), for general smoking excluding water pipes. Classified in 2403.19.60.80 pursuant to Note 5 as described other smoking tobacco of Maryland type.

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.

2403.99Higher: 360% vs 35%

If exceeding Note 5 description or quota entry

General other manufactured tobacco outside quota provisions.

2401.20.33Same rate: 35%

If unmanufactured fire-cured tobacco

Different curing type (fire vs flue) shifts to heading 2401 unmanufactured.

2404.99.00.00Higher: 40% vs 35%

If other tobacco for non-combustion inhalation

Chapter note prioritizes 2404 for heated/non-combustive delivery.

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Import Tips & Compliance

Specify origin on entry docs (e.g

Zimbabwe certificate) to claim specific quota share

Pre-1995 export docs enable special treatment per Note 5(d)

Avoid FTZ manipulations counting as non-direct import