Reconstituted Flue-Cured Tobacco for Cigarette Blends from Mexico
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 — Mexico → United States
360%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
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