Burley Tobacco Pulp Sheets (Reconstituted) from China
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.
Duty Rate — China → United States
17.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)
Import Tips
• 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