Reconstituted Tobacco Sheets

Thin sheets of homogenized or reconstituted tobacco made by processing tobacco stems, dust, and scraps into a pulp, then forming sheets for use in cigarettes or other tobacco products. Classified under HTS 2403.91.47 as 'homogenized or reconstituted tobacco, other' due to the manufacturing process creating a uniform tobacco material not suited for direct smoking.

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.

2401.10Lower: 360% vs 367.5%

If unmanufactured tobacco leaf

Raw or stemmed tobacco without reconstitution falls under unmanufactured tobacco headings.

2403.99.60Lower: 35% vs 367.5%

If for hand-rolled cigarette preparation

Tobacco prepared for consumer hand-rolling may classify under other manufactured tobacco subheadings.

2404Lower: 15% vs 367.5%

If containing nicotine for inhalation without combustion

Products designed for heated non-combustion inhalation shift to Chapter 24 heading 2404.

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Import Tips & Compliance

Verify reconstitution process documentation to distinguish from raw tobacco under Chapter 24 headings

Ensure compliance with FDA tobacco product regulations and proper labeling for reconstituted content

Check quantitative import limits if sourced from quota countries like Brazil or Zimbabwe