Reconstituted Flue-Cured Virginia Tobacco Paste from China
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.
Duty Rate — China → United States
37.5%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• 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