Fire-Cured Reconstituted Tobacco from Argentina from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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