Guatemala Sun-Cured Tobacco from Canada

Sun-cured tobacco from Guatemala, stripped and homogenized for industrial use, classified in HTS 2403.99.60 under the 10,000 MT quota of Additional U.S. Note 5. Ideal for blend components in various tobacco products.

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

Validate against Guatemala's 10,000 MT quota; provide harvest and processing records

Note pre-1995 export grandfathering for additional eligibility

Avoid retail packaging that triggers 'prepared for ultimate consumer' reclassification