Cigarette Filler Reconstituted Sheet from China
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 — China → United States
370%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
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