Dissolvable Tobacco Lozenge Base from Canada
Manufactured tobacco powder base for dissolvable oral lozenges, flavored and compressed for smokeless use. Under 2403.99.31 for non-cigarette smokeless manufactured tobacco.
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
• Classify as bulk base material, not final consumer lozenge
• Avoid nicotine-only products which may shift to 2404
• Comply with FDA tobacco product import regulations