Reconstituted Tobacco Sheets from Germany
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.
Duty Rate — Germany → United States
350%
Rate breakdown
9903.05.380%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• 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