2403.91.45.80/Maryland Reconstituted Tobacco Sheets/Canada

Maryland Reconstituted Tobacco Sheets from Canada

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.

Duty Rate — Canada → United States

10%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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Import Tips

• 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

Maryland Reconstituted Tobacco Sheets from Canada — Import Duty Rate | HTS 2403.91.45.80