Flue-Cured Tobacco Paper Sheets from Canada
Paper-like reconstituted sheets made exclusively from flue-cured tobacco fibers, used in cut-rag for cigarettes. Classified in HTS 2403.91.45.50 for flue-cured reconstituted under quota provisions. Process mimics paper production for uniform burning.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Ensure no aromatic additives to avoid reclassification as flavored tobacco
• Document exact quantity per entry; aggregates apply across all listed subheadings