Burley Tobacco Pulp Sheets (Reconstituted)

Reconstituted Burley tobacco produced by dissolving pulp from tobacco scraps into paper-like sheets for industrial use. HTS 2403.91.45.60 applies to this quota-eligible Burley product under U.S. additional note 5. Essential for cost-effective blending in American Blend cigarettes.

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.

2401.20.33Higher: 35% vs 17.5%

If sun-cured Burley in strips or whole leaves

Raw, unstemmed Burley classifies as unmanufactured tobacco in 2401.20, lacking reconstitution processing.

2403.91Same rate: 17.5%

If for reconstituted Burley not under U.S. Note 5

Quota-ineligible reconstituted Burley uses 2403.91.40 with potentially higher duties.

2403.19.60Higher: 35% vs 17.5%

If quota-eligible non-reconstituted manufactured Burley

Other manufactured Burley forms (not homogenized) fall in 2403.19.60 under same note 5 limits.

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Import Tips & Compliance

Label shipments clearly as 'Burley reconstituted tobacco' with origin certificates matching quota countries

Avoid Chapter 98 sample duty-free claims for commercial quantities; reserved for legitimate samples only