Flue-Cured Roll-Your-Own Tobacco from Canada
Fine-cut flue-cured Virginia shag tobacco for hand-rolling cigarettes, lightly sweetened and flavored for smoothness. Falls under HTS 2403.99.90.50 as 'other' manufactured tobacco that is flue-cured but not cigarette filler, pipe tobacco, or retail-packed consumer product. Excludes any glycerol mixtures for hookah use.
Duty Rate — Canada → United States
360%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Document processing method to prove 'manufactured' status; raw leaf reverts to 2401 headings
• Ensure origin qualifies under U.S. quantitative limits; Canadian/Mexican/Israeli products exempt
• Prepare for TTB approval on flavorings and health warnings to prevent CBP holds