Sheet Reconstituted Tobacco for Roll-Your-Own Pipe from China
Large sheets of reconstituted tobacco engineered for shredding into roll-your-own pipe tobacco mixtures. Falls under HTS 2403.91.43 due to its designation for pipe products, not cigarettes, as per end-use specification. Supplied to RYO tobacco packagers.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 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
• Label shipments clearly as 'for pipe tobacco only' with buyer contracts proving non-cigarette end-use
• Prepare for CBP exams; have reconstitution process documentation ready
• Track aggregate quotas under US Note 5(a) to avoid over-limit surcharges