Burley Reconstituted Tobacco Sheets

Thin sheets of homogenized Burley tobacco made from reconstituted tobacco stems, dust, and scraps, processed into a uniform sheet form. Classified under HTS 2403.91.45.60 as reconstituted Burley tobacco entered pursuant to U.S. Note 5 quota provisions for specific countries. Primarily used in cigarette blending for its nutty flavor profile.

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.

2401.10.63Same rate: 17.5%

If unmanufactured loose Burley leaf tobacco

Unprocessed Burley tobacco leaves fall under heading 2401 for raw tobacco, not reconstituted manufactured forms.

2403.11.00Higher: 35% vs 17.5%

If processed as water pipe tobacco mixture with glycerol

Mixtures of tobacco with glycerol for hookah smoking are specifically classified in 2403.11, excluding tobacco-free products.

2404Lower: 15% vs 17.5%

If containing nicotine for inhalation without combustion

Chapter note prioritizes heading 2404 for nicotine products designed for heated inhalation, overriding other chapter headings.

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Import Tips & Compliance

Verify origin country eligibility under U.S

Note 5 quotas (e.g

Brazil up to 80,200 MT) and obtain USTR approval before entry

Provide documentation proving export before Sept 13, 1995 if claiming legacy provisions; exclude Canada/Israel/Mexico products