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.

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.

2403.99.60Lower: 35% vs 367.5%

If other manufactured tobacco types or blends not purely Burley

Non-Burley reconstituted or other manufactured substitutes use different statistical suffixes.

2401.30.33Lower: 35% vs 367.5%

If for hand-rolled cigarette preparation in consumer packages

Tobacco prepared for direct consumer use in hand-rolling falls under specific quota subheadings in 2401.

2402.20.80Lower: 37.3% vs 367.5%

If formed into cigarettes rather than loose reconstituted material

Cigarettes containing Burley tobacco are classified in heading 2402.

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Import Tips & Compliance

Include certificates of analysis specifying Burley content and reconstitution process to distinguish from wrapper tobacco

Monitor aggregate quota limits for specified countries; excess imports revert to higher general rates

Label shipments clearly as industrial intermediate, not consumer product, to avoid reclassification