Burley Reconstituted Tobacco Sheets from Canada
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.
Duty Rate — Canada → United States
360%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• 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