Tobacco Stem Reconstitute Rolls from Mexico
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 — Mexico → United States
360%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
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)