Maryland Reconstituted Tobacco Sheets from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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