Reconstituted Tobacco for Pipe Blends from Canada
Processed reconstituted tobacco designed for mixing into pipe tobacco blends, made from tobacco fines and additives to create a consistent product. Classified in HTS 2403.91.47 as other homogenized tobacco substitutes not prepared for immediate retail sale.
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
• Include end-use statements specifying industrial blending, not direct consumer marketing
• Avoid retail-style packaging to prevent reclassification as 'prepared for ultimate consumer'
• Document glycerol-free composition to stay out of water pipe tobacco subheading