Flue-Cured Virginia Reconstituted Tobacco from Brazil from Canada
Reconstituted tobacco sheets made from flue-cured Virginia tobacco, processed into homogenized form for use in cigarettes or pipe blends. This falls under HTS 2403.91.45 as 'homogenized or reconstituted tobacco' from Brazil, a designated country under Additional U.S. Note 5, subject to its quantitative limits and duty provisions.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Verify export date and origin documentation to meet U.S
• Note 5 requirements; track annual quotas as they fill quickly
• Obtain certificate of origin from Brazilian authorities
• Avoid misclassification by confirming reconstitution process