Flue-Cured Reconstituted Tobacco Sheets from China
Thin sheets of homogenized flue-cured tobacco made from reconstituted tobacco leaf scraps, stems, and dust, suitable for use in cigarette manufacturing. Classified under HTS 2403.91.45.50 as flue-cured reconstituted tobacco entered pursuant to U.S. Note 5 quantitative limits from eligible countries. Meets chapter definition for 'homogenized or reconstituted tobacco' processed via flue-curing method.
Duty Rate — China → United States
20%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 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(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify exporting country eligibility under U.S
• Note 5 and track aggregate quotas (e.g
• 80,200 MT for Brazil) via USTR regulations to avoid over-quota duties
• Provide origin certification and quantity documentation; entries must be direct from origin post-1995 with Treasury-approved proofs