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
9903.03.0110%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
• 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