Cigarette Filler Reconstituted Sheet from Canada
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.
Duty Rate — Canada → United States
360%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• 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