Flue-Cured Homogenized Tobacco Sheets from Canada
Thin sheets of reconstituted tobacco made primarily from flue-cured Virginia tobacco through a process of pulping, mixing with binders, and casting into sheets. Classified under HTS 2403.91.4750 as 'homogenized or reconstituted tobacco' that is flue-cured and not further prepared for specific retail products. Used as a base material in cigarette manufacturing.
Duty Rate — Canada → United States
360%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Verify flue-cured content exceeds 50% to qualify under this subheading; provide lab analysis certificates
• Check U.S. tobacco import quotas under Additional U.S
• Note 5; exceedances trigger higher duties
• Include FDA tobacco product registration and prior notice filings to avoid detention