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%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
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