Reconstituted Maryland Tobacco Strips from Canada
Strips of paper-reconstituted Maryland tobacco designed for incorporation into pipe tobacco mixtures or chewing products, not cigarettes. HTS 2403.91.43.80 applies to this homogenized form specified as Maryland for other product uses.
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
• Submit reconstitution process documentation and Maryland varietal certification; exclude from chapter 98 sample entries if commercial quantities
• Watch for reclassification if strips resemble cigarette binder