Aromatic Hookah Tobacco Base from China
A base tobacco mixture infused with fruit aromas but without glycerol, intended as intermediate for hookah blends adjusted post-import. This falls under 'other' manufactured tobacco not meeting water pipe definition. HTS 2403.99.31.70 applies for non-cigarette use.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 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(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Document absence of glycerol content via lab tests to differentiate from 2403.11.00 water pipe tobacco
• Use chapter 98 provisions for duty-free samples during product testing phases
• Label clearly as 'base for hookah customization' to affirm non-retail, non-cigarette status