Maryland-Type Reconstituted Tobacco Binder Leaf from Germany
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.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Label shipments clearly as 'Maryland reconstituted' with process details; CBP may test for glycerol/additives suggesting water pipe misclassification
• Use pre-1995 export docs for legacy quota eligibility per note 5(d); direct import required without warehouse/FTZ delays