Reconstituted Maryland Tobacco Web for Cigars from Canada
Thin web material of reconstituted Maryland tobacco used as cigar binder or filler, homogenized from scrap for short-filler cigars. HTS 2403.91.45.80 covers this quota-eligible Maryland reconstituted product. Alternative to natural leaf in machine-made cigars.
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
• Specify cigar industry end-use in entry summary to prevent cigarette tobacco assumptions
• For quota countries, obtain USTR pre-clearance for large volumes; samples exempt under Ch. 98