Oriented Strand Reconstituted Tobacco (OSR)

Advanced reconstituted tobacco using oriented strand process from mixed flue-cured and Burley, formed into thin sheets for high-speed cigarette manufacturing. Imported under HTS 2403.91.45.90 from quota countries like Argentina pursuant to Note 5. Provides uniform burn and flavor consistency.

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.

2401.30.33Higher: 35% vs 17.5%

If classified as reconstituted but used for non-cigarette products

Tobacco for hand-rolled cigarettes or other uses may shift to unmanufactured categories per Note 5(e).

2403.91Same rate: 17.5%

If not entered under quota provisions

Reconstituted tobacco outside Note 5 quotas uses different statistical suffix with higher duties.

Not sure which classification is right?

Our AI classifier can analyze your specific product and recommend the correct HTS code with confidence.

Import Tips & Compliance

Submit process documentation proving OSR reconstitution method

Coordinate with USTR for remaining quota balance

Avoid classification disputes by including fiber analysis certificates

Related Products under HTS 2403.91.45.90

Flue-Cured Homogenized Tobacco Sheet

Reconstituted tobacco sheet made from flue-cured Virginia tobacco leaves, processed into a uniform sheet for use in blending cigarette fillers. Classified under HTS 2403.91.45.90 as 'homogenized or reconstituted tobacco' from countries like Brazil within quota limits per Additional U.S. Note 5. It meets the quantitative restrictions and is entered pursuant to its provisions for lower duty rates.

Burley Reconstituted Tobacco for Cigars

Homogenized Burley tobacco processed into binder leaf sheets for premium cigar production, sourced from quota-eligible countries like Malawi. Falls under 2403.91.45.90 as other reconstituted tobacco entered pursuant to Additional U.S. Note 5 quota provisions. Used in the cigar industry for consistent blending.

Paper-Reconstituted Tobacco Sheet

Tobacco fibers extracted and reformed into paper-like reconstituted sheets using paper process technology, ideal for slim cigarettes. Qualifies under 2403.91.45.90 when from Philippines (3,000 MT quota) per Additional U.S. Note 5. Enables precise flavor control in blending.

Zimbabwe Flue-Cured Homogenized Filler

Homogenized flue-cured tobacco filler from Zimbabwe (12,000 MT quota), processed into bulk reconstituted form for American blend cigarettes. Covered by HTS 2403.91.45.90 pursuant to Note 5 for preferential treatment. High-volume import for major cigarette producers.

Thai Dark Air-Cured Reconstituted Tobacco

Reconstituted dark air-cured tobacco sheets from Thailand (7,000 MT quota), used in aromatic pipe tobacco and specialty blends. Imports under 2403.91.45.90 per Note 5 provisions for reduced duties. Known for robust flavor profiles.