Burley Reconstituted Tobacco Sheets
Thin sheets of homogenized Burley tobacco made by processing tobacco stems, dust, and scraps into a pulp, then reforming it into sheets for use in cigarettes or pipe blends. Classified under HTS 2403.91.47.60 as 'homogenized or reconstituted tobacco' specifically of the Burley type, distinguished by its air-cured characteristics and use in manufacturing.
Import Duty Rates by Country of Origin
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If not processed into homogenized sheets but remains as strips or flakes
Unmanufactured Burley tobacco strips fall under heading 2401 for raw or minimally processed tobacco.
If mixed with glycerol and intended for water pipe smoking
Mixtures with glycerol for hookah use are specifically classified in 2403.11.00, excluding pure reconstituted tobacco.
If containing tobacco substitutes and intended for inhalation without combustion
Products with nicotine substitutes for heated delivery systems go to heading 2404 per chapter notes.
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The Tariff Assistant works through the GRI rules on your specific product to reach the right HTS code — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Verify origin country quotas under U.S
• Note 5 to avoid excess duty rates; Burley from non-quota countries may face higher tariffs
• Provide lab analysis confirming Burley varietal and reconstituted nature to prevent misclassification as unmanufactured tobacco
• Ensure documentation shows it's not prepared for retail sale to qualify under this subheading rather than consumer-packaged goods
Related Products under HTS 2403.91.47.60
Homogenized Burley Tobacco for Cigarette Fillers
Reconstituted Burley tobacco processed into filler material for cigarette production, created by dissolving tobacco waste and reforming it into uniform strips. Falls under HTS 2403.91.47.60 as other homogenized Burley tobacco not suitable for retail in imported form.
Burley Tobacco Stem Reconstitute Flakes
Flaked reconstituted Burley tobacco derived primarily from stems, pulped and dried for blending in pipe tobacco or cigars. HTS 2403.91.47.60 covers this as other Burley homogenized tobacco used in further manufacturing.
Industrial Burley Homogenized Tobacco Paste
Paste form of reconstituted Burley tobacco for industrial mixing in blends, made by grinding and homogenizing tobacco by-products. Classified in 2403.91.47.60 for Burley-specific reconstituted forms not retail-ready.
Reconstituted Burley Tobacco for Pipe Blends
Homogenized Burley tobacco strips designed for incorporation into pipe tobacco mixtures during manufacturing. This product fits HTS 2403.91.47.60 as other reconstituted Burley not packaged for ultimate consumer.