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
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.
If unmanufactured tobacco leaf
Raw or stemmed tobacco without reconstitution falls under unmanufactured tobacco headings.
If for hand-rolled cigarette preparation
Tobacco prepared for consumer hand-rolling may classify under other manufactured tobacco subheadings.
If containing nicotine for inhalation without combustion
Products designed for heated non-combustion inhalation shift to Chapter 24 heading 2404.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right HTS code — and can price the duty on it in the same conversation.
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
Related Products under HTS 2403.91.47
Homogenized Tobacco Binder Leaf
Homogenized tobacco produced specifically as binder material for cigars, created by blending tobacco particles with binding agents and forming leaf-like sheets. Falls under HTS 2403.91.47 as other reconstituted tobacco not for water pipes or direct retail smoking.
Reconstituted Tobacco for Pipe Blends
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.
Tobacco Stem Reconstitute Rolls
Rolls of reconstituted tobacco made primarily from tobacco stems and dust, used by manufacturers to incorporate into cigarette filler blends. HTS 2403.91.47 applies to this other homogenized tobacco not fitting specific subheadings.
Industrial Reconstituted Tobacco Paste
Paste form of homogenized tobacco from reconstituted materials, used in industrial processes for flavor extraction or blend bases. Classified under HTS 2403.91.47 as other reconstituted tobacco products.
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.