Reconstituted Flue-Cured Virginia Tobacco Paste

Paste form of reconstituted flue-cured Virginia tobacco, used as binder in cigar manufacturing or pipe tobacco blends, not for cigarettes. HTS 2403.91.43.50 applies to this homogenized product specified for other tobacco products.

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.

2403.91.43Same rate: 35%

If fully finished snuff or chew

Snuff-specific subheading within flue-cured reconstituted if prepared beyond mere reconstitution.

2401.20.33Same rate: 35%

If imported as raw flue-cured leaf

Unmanufactured whole tobacco leaves classify under heading 2401, not homogenized forms.

2404Lower: 15% vs 35%

If sold as consumer-ready product

Chapter note mandates heading 2404 for retail-packaged manufactured tobacco over other headings.

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Import Tips & Compliance

Submit cure-type analysis certificates; flue-cured must match Virginia profile to avoid burley reclass

Pre-1995 export documentation allows quota bypass per US Note (d); retain for claims

Declare exact end-use in entry summary to comply with 'products other than cigarettes' restriction