Brazilian Flue-Cured Smoking Tobacco from Canada
Loose flue-cured Virginia tobacco sourced from Brazil, prepared for pipe or roll-your-own smoking, entered under the quota limits specified in Additional U.S. Note 5 to Chapter 24. This smoking tobacco falls under HTS 2403.19.60 due to its origin and compliance with the quantitative restrictions for non-cigar 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 origin certificate to confirm Brazilian source and eligibility under the 80,200 metric ton annual quota from September 13 to September 12
• Ensure entry documentation references Additional U.S
• Note 5; exclude products of Canada, Israel, or Mexico which are not subject to these subheadings
• Monitor U.S
• Trade Representative regulations for quota status to avoid over-quota duties or reclassification