Flue-Cured chewing Tobacco Loose from Mexico
Twist-cut flue-cured leaf tobacco sweetened with molasses for oral use, sold in bulk pouches. Classified in 2403.99.90.50 as other manufactured flue-cured tobacco not fitting consumer retail or homogenized categories. Excludes fermented dark types.
Duty Rate — Mexico → United States
360%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Provide curing certificates; flue-cured vs. fire-cured affects duty and quota subheading
• Avoid retail packaging to stay in .90; consumer-ready shifts to quota-limited 2403.99.30
• Comply with state excise tax filings post-import to facilitate customs release