Homogenized Maryland Tobacco Filler from Canada
Homogenized tobacco filler derived from Maryland variety tobacco, reconstituted from dust, fines, and low-grade leaf into a paste then sheeted for cigarette filler. Falls under HTS 2403.91.45.80 due to its 'homogenized or reconstituted' nature and Maryland classification within quota limits. Ideal for economy cigarette blends requiring consistent burn.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Include lab analysis certifying Maryland type (nitrogen content, curing method) to avoid reclassification; retain for CBP review
• Monitor aggregate imports across all note 5 subheadings—over-quota enters at higher rates in 2403.99
• For warehouse withdrawals, ensure timing fits September 13-September 12 quota year; common error is ignoring Canada/Mexico exemptions