US Kentucky Burley Pipe Tobacco Returned from Europe from Canada
Pipe tobacco made from US-grown Kentucky burley, exported to Europe for specialty blending, returned unsold. Qualifies under 9801.00.80.30 as previously exported US tobacco product from Chapter 24 eligible for duty-free reentry. Documentation proves US origin and export history.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Retain original US production records and export bills of lading; declare exact quantities matching export documentation; avoid common pitfall of missing drawback certification which disqualifies entry