Flue-Cured Virginia Shredded Tobacco for Hookah Alternatives from Canada
Shredded flue-cured Virginia tobacco prepared as a non-glycerol hookah smoking alternative, suitable for water pipes without qualifying as water pipe tobacco. Falls under HTS 2403.99.31.50 for other manufactured tobacco not for cigarettes, distinguished by lacking the glycerol mixture in subheading 2403.11.00 note.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Test for glycerol absence to stay out of 2403.11.00; retain supplier affidavits on mixture
• Comply with TTB labeling for tobacco products; declare exact curing method on entry
• Track annual quotas—e.g
• 12,000 MT for Malawi or Guatemala—to prevent over-entry penalties