Cigarette Filler Reconstituted Sheet

Specialized reconstituted tobacco sheets cut into shreds for cigarette filler, made from low-grade tobacco reconstituted into usable form. Falls under HTS 2403.91.47 for other homogenized tobacco.

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%

More Specific Codes

This product may fall under a more specific subheading:

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

2402.20.80Lower: 37.3% vs 367.5%

If cigarettes containing this filler

Fully manufactured cigarettes classify under heading 2402.

2403.91.45Lower: 17.5% vs 367.5%

If quota-specific origins

Same product from quota countries uses statistical subheading.

2404Lower: 15% vs 367.5%

If heated tobacco products

Filler for non-combustion inhalation devices moves to heading 2404.

Not sure which classification is right?

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Import Tips & Compliance

Document shredding process confirmation to prove industrial, non-retail classification

Avoid any aroma additions that might trigger 'flavored' subheadings

Confirm origin eligibility for quota rates; Canada/Mexico exempt from limits

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