Burley Reconstituted Tobacco Sheets from China
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 — 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 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