Flue-Cured Homogenized Tobacco for Cigarettes from Mexico
Homogenized flue-cured tobacco paste or sheet form derived from reconstituted tobacco, blended for cigarette filler production. Falls under HTS 2403.91.45.50 due to flue-cured type and entry under U.S. Note 5 provisions for quota-limited imports. Distinct from other tobacco types by specific curing process preserving flavor profile.
Duty Rate — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Confirm flue-cured composition via lab testing; misdeclaration as burley type shifts to different quota subheading
• Use chapter 98 for duty-free samples but exclude from Note 5 quotas; monitor annual aggregates to prevent overages