Flue-Cured Maryland Homogenized Tobacco Paste from Canada
Semi-processed paste of homogenized Maryland flue-cured tobacco, derived from reconstituted slurry for further sheet formation in tobacco processing. Classified in 2403.91.45.80 as other reconstituted Maryland tobacco under quota. Used in industrial blending before final cigarette 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
• Document industrial end-use to distinguish from consumer products; retail packaging triggers 2404
• Annual quota resets Sept 13—coordinate with importers to avoid overages shifting to general rates