Flue-Cured Homogenized Tobacco for E-Liquid Flavoring from Canada
Specialty reconstituted flue-cured tobacco extract base used in tobacco-flavored e-liquids, processed without combustion inhalation features. Classifies under HTS 2403.91.4750 as other flue-cured reconstituted tobacco not for heated delivery systems. Provides authentic tobacco taste for vaping products.
Duty Rate — Canada → United States
360%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Distinguish from 2404 inhalation products by documenting non-heated end use
• Ensure glycerol content below water pipe tobacco thresholds
• Register with FDA as tobacco product ingredient supplier