Homogenized Burley Tobacco Flake for Pipe Blends from China
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.
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
• 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