Burley Tobacco Stem Reconstitute Flakes from Canada
Flaked reconstituted Burley tobacco derived primarily from stems, pulped and dried for blending in pipe tobacco or cigars. HTS 2403.91.47.60 covers this as other Burley homogenized tobacco used in further manufacturing.
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
• Document the reconstitution process (pulping, casting) to prove it's not mere scrap under 2401
• Check U.S
• Note 5 country-specific quotas; pre-1995 exports may qualify for special rates
• Avoid retail packaging to prevent shift to consumer-prepared subheadings