Burley Reconstituted Tobacco Sheets from Malawi from China
Homogenized burley tobacco reconstituted into thin sheets for blending in American-style cigarettes. Classified in 2403.91.45 pursuant to Additional U.S. Note 5 for Malawi-origin products within the 12,000 metric ton quota.
Duty Rate — China → United States
20%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
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)
Import Tips
• Monitor USTR quota status reports; enter before September 13 cutoff
• Include lab analysis confirming reconstitution
• Beware of blending with non-qualifying tobaccos triggering reclassification