Paper-Reconstituted Tobacco from Guatemala

Tobacco reconstituted via paper slurry process into thin sheets from Guatemala leaf, entered pursuant to its 10,000 MT quota in U.S. Note 5.

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.

2404.99.00.00Higher: 40% vs 17.5%

If packaged for retail sale

Consumer-ready packages classify in 2404 per chapter notes and U.S. notes.

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Import Tips & Compliance

Certify paper-process method in docs

Monitor September 13-12 quota year

Pitfall: Retail packaging shifts to 'prepared for consumer' notes

Related Products under HTS 2403.91.45

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.

Burley Reconstituted Tobacco Sheets from Malawi

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.

Oriental Reconstituted Tobacco from Turkey

Reconstituted oriental tobacco varieties (e.g., Izmir type) formed into sheets via paper-process reconstitution for aromatic cigarette blends. Qualifies under HTS 2403.91.45 as described in U.S. Note 5 'other countries' provision with 3,000 MT limit.

Dark Air-Cured Reconstituted Tobacco from Philippines

Homogenized dark air-cured tobacco reconstituted for use in cigars or heavy cigarette blends, sourced from the Philippines within its 3,000 MT quota under Additional U.S. Note 5.

Fire-Cured Reconstituted Tobacco from Argentina

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.

Sun-Cured Reconstituted Tobacco from Zimbabwe

Homogenized sun-cured tobacco reconstituted into sheets for export blending, qualifying via Zimbabwe's 12,000 MT quota in Additional U.S. Note 5.