2403.91.43.60/Burley Reconstituted Tobacco Sheets/China

Burley Reconstituted Tobacco Sheets from China

Thin sheets of homogenized Burley tobacco made from reconstituted tobacco stems, dust, and scraps, processed into a uniform sheet form. Classified under HTS 2403.91.43.60 as 'homogenized or reconstituted tobacco' specifically Burley type, intended for use in products other than cigarettes such as pipe tobacco or chewing tobacco. It falls here due to its reconstituted nature and non-cigarette end use.

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)
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Import Tips

• Verify end-use declaration as non-cigarette (e.g

• pipe or chewing tobacco) with supporting documentation to avoid reclassification

• Check US aggregate tobacco import quotas under Additional US Note 5; Burley from specified countries like Brazil may have limits

• Ensure proper labeling of tobacco type and origin; provide reconstitution process certificates to confirm HTS fit