Homogenized Flue-Cured Tobacco for Pipe Blends from China
Homogenized sheets or strips of flue-cured tobacco reconstituted for incorporation into premium pipe tobacco blends. HTS 2403.91.43.50 covers this as 'homogenized or reconstituted' tobacco for non-cigarette products.
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
• Track aggregate quota usage across fiscal year; excess incurs column 2 rates
• Documentation must specify 'bulk for further manufacture' to evade 2404 retail rule
• Consult USTR regulations for quota reallocations or extensions