Maryland Reconstituted Tobacco Sheets
Thin sheets of reconstituted tobacco made from Maryland-type flue-cured tobacco stems and scraps, processed into homogenized form for use in cigarette manufacturing. Classified under HTS 2403.91.45.80 as 'homogenized or reconstituted tobacco' of Maryland type, entered pursuant to quota provisions in additional U.S. note 5. Primarily used as binder or filler leaf in blended cigarettes.
Import Duty Rates by Country of Origin
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If imported as unmanufactured stems/scraps before reconstitution
Raw Maryland tobacco leaf, stems, or scraps are classified in heading 2401 as unmanufactured tobacco, not processed reconstituted products.
If not entered pursuant to U.S. note 5 quota provisions
Exceeding quota or ineligible origin moves it to general 'other manufactured tobacco' category outside note 5 subheadings.
If prepared for retail sale to consumers in identical imported packaging
Chapter note prioritizes heading 2404 for any marketed consumer tobacco products, overriding other chapter headings.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right HTS code — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Verify origin country eligibility under U.S. note 5 (e.g
• Brazil, Zimbabwe) and track annual quota usage; exceedances shift to higher duty subheadings
• Provide documentation proving 'Maryland' type (flue-cured, specific alkaloid profile) and reconstitution process; samples may qualify duty-free under Chapter 98
• Avoid misclassification as unflavored extracts; common pitfall is lacking proof of quota entry certification from USTR
Related Products under HTS 2403.91.45.80
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.
Maryland-Type Reconstituted Tobacco Binder Leaf
Reconstituted binder leaf sheets specifically from Maryland tobacco, created by pulping and extruding mid-stalk positions for use in cigarette construction. HTS 2403.91.45.80 applies as quota-eligible homogenized Maryland tobacco substitutes. Provides structural integrity in mid-market cigarette brands.
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.
Reconstituted Maryland Tobacco Web for Cigars
Thin web material of reconstituted Maryland tobacco used as cigar binder or filler, homogenized from scrap for short-filler cigars. HTS 2403.91.45.80 covers this quota-eligible Maryland reconstituted product. Alternative to natural leaf in machine-made cigars.