Flue-Cured Reconstituted Tobacco Sheets from China
Thin sheets of homogenized flue-cured tobacco made from reconstituted tobacco leaves, processed for use in rolling tobacco products like pipe tobacco or hand-rolled cigars. Classified under HTS 2403.91.43.50 as flue-cured reconstituted tobacco intended for products other than cigarettes. Excludes cigarette tobacco per chapter notes.
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
• Verify flue-cured Virginia tobacco content via lab testing; misclassification as burley shifts to other subheadings
• Include origin certificates for quota eligibility under US Note (a); exceeds limits redirect to higher duties
• Label as 'for non-cigarette use' to avoid reclassification under cigarette-specific codes