Flue-Cured Reconstituted Tobacco Sheets from Canada
Thin sheets of homogenized flue-cured tobacco made from reconstituted tobacco leaves, processed for use in rolling tobacco products like pipe tobacco or hand-rolled cigars. Classified under HTS 2403.91.43.50 as flue-cured reconstituted tobacco intended for products other than cigarettes. Excludes cigarette tobacco per chapter notes.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Verify flue-cured Virginia tobacco content via lab testing; misclassification as burley shifts to other subheadings
• Include origin certificates for quota eligibility under US Note (a); exceeds limits redirect to higher duties
• Label as 'for non-cigarette use' to avoid reclassification under cigarette-specific codes