Flue-Cured Tobacco Paper Sheets

Paper-like reconstituted sheets made exclusively from flue-cured tobacco fibers, used in cut-rag for cigarettes. Classified in HTS 2403.91.45.50 for flue-cured reconstituted under quota provisions. Process mimics paper production for uniform burning.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+17.5%17.5%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

2403.19.60Higher: 35% vs 17.5%

If other manufactured smoking tobacco under quota

Non-homogenized forms use parallel quota subheading.

5911.90.00Higher: 38.8% vs 17.5%

If treated solely as tobacco-impregnated paper

Textile chapter for industrial paper if not primarily tobacco product.

2404Lower: 15% vs 17.5%

If sold for vaping devices

Chapter note moves non-combustible inhalation products to 2404.

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Import Tips & Compliance

Ensure no aromatic additives to avoid reclassification as flavored tobacco

Document exact quantity per entry; aggregates apply across all listed subheadings

Related Products under HTS 2403.91.45.50

Flue-Cured Reconstituted Tobacco Sheets

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.

Flue-Cured Homogenized Tobacco for Cigarettes

Homogenized flue-cured tobacco paste or sheet form derived from reconstituted tobacco, blended for cigarette filler production. Falls under HTS 2403.91.45.50 due to flue-cured type and entry under U.S. Note 5 provisions for quota-limited imports. Distinct from other tobacco types by specific curing process preserving flavor profile.

Reconstituted Flue-Cured Tobacco Filler Blend

Processed reconstituted tobacco from flue-cured varieties, formed into filler material for American blend cigarettes. HTS 2403.91.45.50 applies to this quota-specific entry of homogenized tobacco. Reconstitution involves papermaking process from tobacco byproducts.

Homogenized Flue-Cured Virginia Tobacco

Homogenized sheets from flue-cured Virginia-type tobacco, reconstituted for brighter cigarette blends. HTS 2403.91.45.50 covers this under U.S. Note 5 for specified origins. Flue-curing enhances sweet, aromatic qualities ideal for blending.

Reconstituted Flue-Cured Cut Rag Tobacco

Cut-rag form of reconstituted flue-cured tobacco ready for cigarette blending machines. Enters under HTS 2403.91.45.50 pursuant to quota limits for flue-cured type. Minimal further processing needed post-import.