Burley Tobacco Stem Reconstitute Flakes from Canada
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.
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
• 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