Quota-Grade Burley Homogenized Tobacco from Canada
Homogenized or reconstituted Burley tobacco produced to meet U.S. import quota specifications under additional note 5. HTS 2403.91.45.60 covers this 'other' category for Burley destined for U.S. cigarette manufacturing. Derived from low-cost tobacco byproducts for economical production.
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
• Entries must specify subheading 2403.91.45.60 on entry docs; automatic to general rates if omitted
• For pre-1995 export claims, retain original shipping manifests proving direct import