Flue-Cured Homogenized Tobacco Filler from China
Granular homogenized tobacco derived from flue-cured leaves, reconstituted into filler material for blending in pipe tobacco or chewing tobacco products. Falls under HTS 2403.91.43.50 due to its reconstituted nature and designation for non-cigarette end uses.
Duty Rate — China → United States
35%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 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
• Provide blending end-use affidavits; CBP may scrutinize for cigarette diversion per US Note (e)
• Aggregate imports monitored under country-specific quotas; track September 13-12 period limits
• Avoid retail packaging to prevent override to heading 2404 per chapter note