Flue-Cured Virginia Reconstituted Tobacco from Brazil

Reconstituted tobacco sheets made from flue-cured Virginia tobacco, processed into homogenized form for use in cigarettes or pipe blends. This falls under HTS 2403.91.45 as 'homogenized or reconstituted tobacco' from Brazil, a designated country under Additional U.S. Note 5, subject to its quantitative limits and duty provisions.

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%

More Specific Codes

This product may fall under a more specific subheading:

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

2401.20.33Higher: 35% vs 17.5%

If not reconstituted but raw flue-cured strips

Unprocessed flue-cured tobacco leaf strips classify under heading 2401 for unmanufactured tobacco, not manufactured reconstituted forms.

2403.99.60Higher: 35% vs 17.5%

If exceeding quota or from non-designated country

Excess quantities or non-qualifying origins fall under other manufactured tobacco substitutes with different duty rates.

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Import Tips & Compliance

Verify export date and origin documentation to meet U.S

Note 5 requirements; track annual quotas as they fill quickly

Obtain certificate of origin from Brazilian authorities

Avoid misclassification by confirming reconstitution process