Reconstituted Burley Tobacco for Pipes from China
Homogenized burley tobacco sheet, shredded for pipe smoking, not further processed into cigarettes. Falls under 2403.19.30.90 for other smoking tobacco used in non-cigarette products, distinct from retail or water pipe forms. It's a manufactured tobacco substitute blend.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
Import Tips
• Document reconstitution process to justify 'manufactured' status and avoid unmanufactured tobacco headings
• Comply with TTB labeling for imported tobacco; test for additives to confirm non-water pipe mix
• Track aggregate annual quotas by country to qualify for in-quota rates