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%Section 301 (forced labor) — European Union member state (col1 rate ≥ 10 percent): MFN >= 10% → no additional duty
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