Flue-Cured Homogenized Tobacco for E-Liquid Flavoring from China
Specialty reconstituted flue-cured tobacco extract base used in tobacco-flavored e-liquids, processed without combustion inhalation features. Classifies under HTS 2403.91.4750 as other flue-cured reconstituted tobacco not for heated delivery systems. Provides authentic tobacco taste for vaping products.
Duty Rate — China → United States
370%
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
• Distinguish from 2404 inhalation products by documenting non-heated end use
• Ensure glycerol content below water pipe tobacco thresholds
• Register with FDA as tobacco product ingredient supplier