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Flue-Cured Reconstituted Tobacco Sheets from Canada

Thin sheets of homogenized flue-cured tobacco made from reconstituted tobacco leaf scraps, stems, and dust, suitable for use in cigarette manufacturing. Classified under HTS 2403.91.45.50 as flue-cured reconstituted tobacco entered pursuant to U.S. Note 5 quantitative limits from eligible countries. Meets chapter definition for 'homogenized or reconstituted tobacco' processed via flue-curing method.

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 exporting country eligibility under U.S

Note 5 and track aggregate quotas (e.g

80,200 MT for Brazil) via USTR regulations to avoid over-quota duties

Provide origin certification and quantity documentation; entries must be direct from origin post-1995 with Treasury-approved proofs

Flue-Cured Reconstituted Tobacco Sheets from Canada — Import Duty Rate | HTS 2403.91.45.50