Philippine Cavendish Roll-Your-Own Tobacco from Mexico
Cavendish-processed tobacco from the Philippines for roll-your-own cigarettes, entered under the 3,000 metric ton quota of U.S. Note 5. This product qualifies for HTS 2403.19.60 as manufactured smoking tobacco, not prepared for retail in identical consumer packaging.
Duty Rate — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Confirm Philippine origin documentation; quota is strictly 3,000 MT annually, with no carryover
• Declare as 'not for retail sale in imported form' to avoid misclassification under consumer-prepared subheadings
• Consult USTR for current quota utilization before shipping to prevent entry refusal