Flue-Cured Virginia Reconstituted Tobacco from Brazil from China
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.
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
• 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