Homogenized Burley Tobacco Flake for Pipe Blends

Flaked reconstituted Burley tobacco produced by pulverizing and reforming tobacco waste into flakes suitable for blending into pipe tobacco mixtures. This product is under HTS 2403.91.43.60 because it is 'homogenized or reconstituted tobacco,' Burley variety, designated for non-cigarette products like pipe tobaccos.

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.

2403.99.60Same rate: 35%

If other reconstituted tobacco types or blends not specified as Burley

Non-Burley homogenized tobacco goes to the residual 'other' subheading within 2403.99.

2401.30.33Same rate: 35%

If for raw Burley tobacco strips or stems

Unmanufactured tobacco in strip form is under 2401.30, prior to any reconstitution process.

2404Lower: 15% vs 35%

If sold as tobacco extract essences

Chapter note moves extracts and essences to heading 2404 if not fitting other manufactured forms.

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Import Tips & Compliance

Obtain end-user letters confirming use in pipe tobacco to prevent misclassification into cigarette tobacco headings

Monitor annual import quotas for Burley; excess may incur higher duties or rejection

Include lab analysis showing Burley composition and reconstitution method in entry docs