Reconstituted Flue-Cured Tobacco for Cigarette Blends from China
Reconstituted tobacco strips derived from flue-cured tobacco varieties, processed into a paper-like form for blending with whole leaf in cigarette production. Falls under HTS 2403.91.4750 as other homogenized/reconstituted flue-cured tobacco not suited for immediate retail. Primarily used by tobacco manufacturers for cost-efficient filler material.
Duty Rate — China → United States
367.5%
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
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
• Document reconstitution process and flue-curing method to distinguish from other tobacco types
• Ensure no consumer packaging to avoid reclassification to 2404; ship in bulk industrial bales
• Comply with TTB labeling requirements even for intermediate products