Maryland Reconstituted Tobacco Sheets from Mexico
Thin sheets of homogenized Maryland-type tobacco made by processing tobacco stems, dust, and scraps into a pulp, then reforming it into sheets for use in cigarette production. Classified under HTS 2403.91.47.80 as 'homogenized or reconstituted tobacco' of the Maryland variety, distinct from unflavored natural leaf tobacco. Primarily used by manufacturers to blend with whole leaf for cost efficiency.
Duty Rate — Mexico → United States
360%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Verify Maryland-type classification via chemical profile and origin documentation to avoid reclassification; ensure compliance with FDA tobacco product import regs and quantitative limits if applicable
• Common pitfall: mislabeling as wrapper tobacco leading to higher duties