Zimbabwe-Origin Maryland Smoking Tobacco from Canada
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.
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
• 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