Flue-Cured Tobacco Reconstituted Flake

Flake-cut reconstituted tobacco from flue-cured varieties, intended for pipe tobacco mixtures or rolling tobaccos excluding cigarettes. Classified in HTS 2403.91.43.50 for its homogenized composition and non-cigarette application.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

2403.91.47Higher: 367.5% vs 35%

If fire-cured instead of flue-cured

Different curing method (fire vs flue) dictates subheading within reconstituted tobacco.

2403.19.60Same rate: 35%

If for hookah or flavored blends

Other manufactured tobacco quota subheading if not strictly reconstituted.

9801.00.10Lower: 10% vs 35%

If certain duty-free samples

US Note allows duty-free entry for qualifying tobacco samples under Chapter 98.

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Import Tips & Compliance

Lab test for glycerol/sugar content; excess may trigger water pipe reclassification

Canadian/Israel/Mexico origins exempt from quotas per US Note (b); leverage FTA preferences

Avoid 'cigarette-compatible' descriptions in docs to stay in non-cigarette subheading