Industrial Burley Reconstituted Filler Tobacco

Bulk reconstituted Burley tobacco specifically engineered as filler material for cigarette production from reconstituted leaf. Classified in HTS 2403.91.45.60 due to its Burley type and eligibility under quota provisions of U.S. note 5. Provides consistent burn and flavor in blended 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.

2401.10Higher: 360% vs 17.5%

If for wrapper-quality Burley tobacco leaf

High-grade Burley suitable for wrappers goes to 2401.10 as unmanufactured premium tobacco.

2402.10Lower: 11.4% vs 17.5%

If made into cigarettes containing Burley

Finished cigarettes with Burley blend classify in Chapter 24 heading 2402, not components.

3824.99Lower: 15% vs 17.5%

If heavily processed as tobacco extract base

Extracts and essences dominating over tobacco material shift to Chapter 38 chemical preparations.

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Import Tips & Compliance

Cross-check against USTR quota bulletins; Zimbabwe (12,000 MT) often undersubscribed vs Brazil

Require manufacturer's declaration of end-use for hand-rolled cigarette prep to qualify under note 5(e)