Burley Roll-Your-Own Tobacco from Canada
Finely shredded Burley tobacco intended for hand-rolled cigarettes. Falls under HTS 2403.19.90.60 as other Burley smoking tobacco prepared for marketing to ultimate consumers. Excludes machine-made cigarette fillers.
Duty Rate — Canada → United States
360%
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
• Label as 'for roll-your-own' to differentiate from pipe tobacco and support classification
• Confirm not 'prepared for cigarettes' per U.S. note (e), avoiding other subheadings
• Bulk imports need end-use statements to prevent retail misclassification