Flue-Cured Homogenized Tobacco Sheets from China
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 — 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
• 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