Reconstituted Tobacco Sheets for Pipe Blending from Canada
Thin sheets of homogenized or reconstituted tobacco made from pressed tobacco stems, dust, and scraps, suitable for cutting and blending into pipe tobacco mixtures. This product falls under HTS 2403.91.47.90 as 'other' reconstituted tobacco not suited for cigarettes or cigars. It is processed to mimic natural leaf tobacco for custom blends.
Duty Rate — Canada → 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 reconstitution process documentation to confirm classification as homogenized tobacco under heading 2403, avoiding misclassification as unmanufactured
• Include lab analysis showing no additives for retail cigarette use to stay within quota-exempt subheadings
• Label packages clearly as industrial blending material to prevent retail misinterpretation and FDA scrutiny