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.

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.

2401.20.85Lower: 35% vs 367.5%

If unprocessed stems

Stems imported before reconstitution process classify as unmanufactured.

2403.99Lower: 360% vs 367.5%

If plug or twist forms

Reconstituted tobacco in specific shapes like plugs uses other manufactured subheadings.

5911.90.00Lower: 38.8% vs 367.5%

If textile treatment material

If primarily functioning as tobacco-impregnated textile, may shift to textile chapter.

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Import Tips & Compliance

Maintain certificates of analysis showing reconstitution ratio and absence of flavorings

Use bulk industrial packaging to qualify as non-consumer ready product

Track annual quotas carefully for origins like Argentina (10,750 MT limit)