Fire-Cured Reconstituted Tobacco from Argentina from China
Reconstituted fire-cured tobacco sheets with smoky flavor profile, suitable for pipe tobacco or cigarettes, entered under Argentina's 10,750 MT allocation in U.S. Note 5.
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
• Use licensed customs broker familiar with tobacco TRQs
• Document pre-1995 export if applicable for exceptions
• Pitfall: Failing to declare reconstitution leads to 2401 classification