Fire-Cured Reconstituted Tobacco from Argentina from Canada
Reconstituted fire-cured tobacco sheets with smoky flavor profile, suitable for pipe tobacco or cigarettes, entered under Argentina's 10,750 MT allocation in U.S. Note 5.
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
• Use licensed customs broker familiar with tobacco TRQs
• Document pre-1995 export if applicable for exceptions
• Pitfall: Failing to declare reconstitution leads to 2401 classification