Kent Lights Cigarettes from Canada
Premium filter cigarettes produced in Korea incorporating substantial U.S. tobacco, eligible for reduced duties under HTS 9822.07.15 quantitative limits for 2402.20.80 per subchapter note 31.
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
• Retain tobacco purchase invoices showing U.S. origin for audit purposes
• Quotas administered first-come-first-served; large importers may need licenses
• Not applicable to pure originating Korean goods per exclusion in note 31(b)