Homogenized Burley Tobacco for Cigarette Fillers from Mexico
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.
Duty Rate — Mexico → United States
360%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• 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