Flue-Cured Rolling Tobacco Loose Cut from Mexico
Loose-cut flue-cured tobacco marketed for hand-rolling cigarettes or cigars, with a bright, tangy flavor from the flue-curing process. Classified under HTS 2403.99.31.50 as manufactured tobacco substitutes for non-cigarette products like roll-your-own. It is processed, flavored mildly, and packaged for retail sale to consumers making their own smokes.
Duty Rate — Mexico → 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
• Provide documentation proving 'to be used in products other than cigarettes' such as marketing materials or end-use statements
• Ensure packaging is 'prepared for marketing to ultimate consumer' per U.S
• Note to qualify under statistical subheading
• Avoid bulk shipments over quota; use chapter 98 for duty-free samples but exclude from quota subheadings