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
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If flue-cured type rather than Burley
Different tobacco varietals like flue-cured have separate statistical reporting codes.
If imported as unstemmed whole leaf Burley
Raw Burley leaf before any reconstitution processing is unmanufactured tobacco.
If designed for non-combustible inhalation devices
Chapter notes direct inhalation-without-combustion products to heading 2404.
Not sure which classification is right?
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
• 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
Related Products under HTS 2403.91.47.60
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.
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.
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.