Homogenized Maryland Tobacco Filler

Homogenized tobacco filler derived from Maryland variety tobacco, reconstituted from dust, fines, and low-grade leaf into a paste then sheeted for cigarette filler. Falls under HTS 2403.91.45.80 due to its 'homogenized or reconstituted' nature and Maryland classification within quota limits. Ideal for economy cigarette blends requiring consistent burn.

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.

2401.30.35Higher: 35% vs 17.5%

If entered as unstemmed Maryland flue-cured leaf scraps

Unmanufactured tobacco waste/fragments go to 2401.30 before any reconstitution processing occurs.

2403.91Same rate: 17.5%

If classified as flue-cured other than Maryland type

Different flue-cured varieties (e.g., Virginia bright) fall under separate quota subheading 2403.91.48.

2402.20.80.00Higher: 37.3% vs 17.5%

If further manufactured into cigarettes

Completed cigarettes from reconstituted tobacco shift to heading 2402 for smoking tobacco products.

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Import Tips & Compliance

Include lab analysis certifying Maryland type (nitrogen content, curing method) to avoid reclassification; retain for CBP review

Monitor aggregate imports across all note 5 subheadings—over-quota enters at higher rates in 2403.99

For warehouse withdrawals, ensure timing fits September 13-September 12 quota year; common error is ignoring Canada/Mexico exemptions