Quota-Grade Burley Homogenized Tobacco

Homogenized or reconstituted Burley tobacco produced to meet U.S. import quota specifications under additional note 5. HTS 2403.91.45.60 covers this 'other' category for Burley destined for U.S. cigarette manufacturing. Derived from low-cost tobacco byproducts for economical production.

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.

2401.30.37Higher: 35% vs 17.5%

If for reconstituted Burley cuttings or clippings

Waste Burley clippings under quota use 2401.30.37 as unmanufactured scrap, pre-reconstitution.

2403.91Same rate: 17.5%

If for non-quota reconstituted tobacco

Reconstituted tobacco outside U.S. Note 5 provisions carries standard MFN duties.

2404Lower: 15% vs 17.5%

If sold as components for heated tobacco devices

Chapter note 2 moves non-combustion inhalation products to 2404 regardless of form.

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Import Tips & Compliance

Entries must specify subheading 2403.91.45.60 on entry docs; automatic to general rates if omitted

For pre-1995 export claims, retain original shipping manifests proving direct import