Flue-Cured Maryland Homogenized Tobacco Paste

Semi-processed paste of homogenized Maryland flue-cured tobacco, derived from reconstituted slurry for further sheet formation in tobacco processing. Classified in 2403.91.45.80 as other reconstituted Maryland tobacco under quota. Used in industrial blending before final cigarette 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.

2403.91Same rate: 17.5%

If not specifically Maryland but other reconstituted types

Narrower subheadings exist for non-filler reconstituted tobacco outside Maryland quota.

2401.10Higher: 360% vs 17.5%

If imported as raw flue-cured leaf for in-house reconstitution

Unmanufactured whole leaf or stems classified in 2401.10, not processed forms.

3824.99Lower: 15% vs 17.5%

If containing significant non-tobacco extracts/essences

High extract content may classify as chemical preparations rather than tobacco products.

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Import Tips & Compliance

Document industrial end-use to distinguish from consumer products; retail packaging triggers 2404

Annual quota resets Sept 13—coordinate with importers to avoid overages shifting to general rates

Related Products under HTS 2403.91.45.80