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J89737 · 2003-11-19 — The tariff classification of American tobacco that is exported to Canada where it is sliced, reconditioned, blended with various foreign tobaccos, re-dried, and then returned to the United States; 9802.00.80.
The merchandise in question will consist of flue-cured and oriental tobaccos that will be processed and blended, after importation into Canada. The foreign tobaccos in this blend will be both flue-cured and oriental types. The American component will be stemmed and stripped flue-cured tobacco only, shipped directly from the United States. It is stated that the U.S. origin tobacco “will usually make up over 50% of the tobacco portion of the final product.” Upon receipt in Canada, the blending will consist of the following steps: 1. The various types and grades of tobacco from different…
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