Flue-Cured Homogenized Tobacco Sheet from Canada
Reconstituted tobacco sheet made from flue-cured Virginia tobacco leaves, processed into a uniform sheet for use in blending cigarette fillers. Classified under HTS 2403.91.45.90 as 'homogenized or reconstituted tobacco' from countries like Brazil within quota limits per Additional U.S. Note 5. It meets the quantitative restrictions and is entered pursuant to its provisions for lower duty rates.
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
• Verify origin country quota availability with USTR before shipment to avoid higher duties
• Provide export certification proving entry under Note 5 provisions
• Track aggregate annual imports per country to stay within 80,200 MT limit for Brazil