Tobacco Stem Reconstitute Rolls from China
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.
Duty Rate — China → United States
370%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• 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)