US-Made Cigarillos Repatriated from Promotional Campaign from Mexico
Small US cigarillos exported for promotional giveaway, excess returned. Qualifies 9801.00.80.30 as Chapter 24 tobacco product US-exported, free reentry. Documentation confirms no bonded warehouse origin.
Duty Rate — Mexico → United States
10%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
Import Tips
• Promotion contracts specify quantities; segregate distributed vs returned inventory; ensure packaging integrity maintained