Bulk Burley Tobacco for Pipe Mixtures from Canada
Coarsely cut Burley tobacco in bulk form for blending into custom pipe tobaccos, from Philippines quota allocation. Falls under 2403.99.60.60 as other manufactured Burley entered per Note 5, distinguished from unmanufactured raw leaf or retail products.
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
• Use ISF filings early for quota tracking; aggregate limits apply across all listed countries
• Document as 'not for cigarettes' to align with Note 5(e) for hand-rolled use
• Inspect for contaminants—FFDA rules apply to tobacco imports