Burley Reconstituted Tobacco Sheets from Mexico

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 — Mexico → United States

10%

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

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