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Reconstituted Tobacco Sheet for Pipe Blends from China

Thin sheets of homogenized or reconstituted tobacco made from processed tobacco stems and dust, intended for blending into pipe tobacco mixtures. This falls under HTS 2403.91.43.90 as 'homogenized or reconstituted tobacco' specifically designated for use in products other than cigarettes, such as pipe tobacco. It is not prepared for direct retail sale but for further manufacturing into non-cigarette tobacco products.

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

Verify the product is explicitly labeled or documented as 'homogenized/reconstituted tobacco for non-cigarette use' to avoid reclassification into cigarette tobacco subheadings

Provide manufacturer affidavits confirming end-use in pipe or chewing tobacco to comply with quota restrictions and duty preferences

Check origin-specific quantitative limits under U.S

Note 5; exceedances may trigger higher duties or denial of entry