Burley Roll-Your-Own Tobacco from Mexico
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 — Mexico → United States
360%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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