Reconstituted Flue-Cured Tobacco Filler Blend from Mexico
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.
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
• Label as 'for use in products other than cigarettes' if for hand-rolled per Note 5(e), affecting classification
• Avoid bulk packaging not 'prepared for marketing to ultimate consumer' to stay in retail-oriented subheadings