Maryland Reconstituted Tobacco Sheets from China
Thin sheets of homogenized Maryland-type reconstituted tobacco made from tobacco stems, dust, and fines processed into a paper-like form. Classified under HTS 2403.91.43.80 as 'homogenized or reconstituted tobacco' specifically of the Maryland variety, intended for use in products other than cigarettes such as pipe tobacco or chewing tobacco. It meets the criteria for non-cigarette use as per chapter notes.
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)
Import Tips
• Verify origin against US Note quotas for non-FTA countries; provide lab analysis confirming Maryland type and non-cigarette end use
• Ensure documentation proves it's homogenized/reconstituted per heading 2403 definitions to avoid reclassification