Thai Rustica Pipe Tobacco Blend from China
Rustica tobacco blend from Thailand, manufactured for pipe smoking and entered under the 7,000 MT quota provision of U.S. Note 5. This falls under HTS 2403.19.60 for other quota-specified smoking tobacco.
Duty Rate — China → United States
35%
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
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
Import Tips
• Reference U.S
• Note 5 explicitly in entry summary (CBP Form 7501) for proper duty assessment
• Ensure no aromatic oils that could qualify as water pipe tobacco under 2403.11.00
• Track fiscal year quota (Sep 13-Sep 12) via USTR portal to time imports effectively