Philippines Oriental Tobacco Leaf from Canada
Oriented tobacco leaf from the Philippines, processed into homogenized form for export under HTS 2403.99.60 quota provisions (3,000 MT per Additional U.S. Note 5). Suitable for aromatic cigarette blends.
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
• Confirm small 3,000 MT quota availability before shipping; rapid exhaustion common
• Use Treasury-approved documentation for pre-1995 export eligibility if applicable
• Distinguish from tobacco-free substitutes excluded from similar water pipe categories