Paper-Reconstituted Tobacco Sheet from China
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.
Duty Rate — China → United States
20%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Provide detailed reconstitution process flowcharts
• Track small Philippines quota carefully
• Label bales clearly to prevent mix-up with unflavored chewing tobacco