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.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China350%+17.5%367.5%
🇲🇽Mexico350%+10.0%360%
🇨🇦Canada350%+10.0%360%
🇩🇪Germany350%+10.0%360%
🇯🇵Japan350%+10.0%360%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

2403.91.45Lower: 17.5% vs 367.5%

If flue-cured type rather than Burley

Different tobacco varietals like flue-cured have separate statistical reporting codes.

2401.20.33Lower: 35% vs 367.5%

If imported as unstemmed whole leaf Burley

Raw Burley leaf before any reconstitution processing is unmanufactured tobacco.

2404Lower: 15% vs 367.5%

If designed for non-combustible inhalation devices

Chapter notes direct inhalation-without-combustion products to heading 2404.

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Import Tips & Compliance

Document the reconstitution process (pulping, casting) to prove it's not mere scrap under 2401

Check U.S

Note 5 country-specific quotas; pre-1995 exports may qualify for special rates

Avoid retail packaging to prevent shift to consumer-prepared subheadings