Brazilian Flue-Cured Smoking Tobacco from Canada
Loose leaf flue-cured Virginia tobacco sourced from Brazil, prepared for pipe or roll-your-own smoking without substitutes. Classified under HTS 2403.19.60.90 as it falls within U.S. Note 5 quota provisions for Brazilian tobacco imports exceeding 80,200 metric tons annually when entered pursuant to those limits. Intended for retail sale to consumers for personal use.
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 entry falls within Brazil's 80,200 MT quota under U.S
• Note 5; obtain USTR certification to avoid higher duties
• Provide origin documentation proving export before quota period limits; common pitfall is warehouse withdrawals exceeding direct import rules
• Label as 'for pipe/roll-your-own use' to distinguish from cigarette tobacco under Note 5(e)