Aromatic Hookah Tobacco Base from Canada
A base tobacco mixture infused with fruit aromas but without glycerol, intended as intermediate for hookah blends adjusted post-import. This falls under 'other' manufactured tobacco not meeting water pipe definition. HTS 2403.99.31.70 applies for non-cigarette use.
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
• Document absence of glycerol content via lab tests to differentiate from 2403.11.00 water pipe tobacco
• Use chapter 98 provisions for duty-free samples during product testing phases
• Label clearly as 'base for hookah customization' to affirm non-retail, non-cigarette status