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Reconstituted Tobacco Sheet Blend from China

Partially manufactured homogenized tobacco sheets blended from tobacco stems and dust, not yet cut or flavored for cigarettes. Fits HTS 2403.99.90.65 as partially processed reconstituted tobacco.

Duty Rate — China → United States

387.5%

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

Include lab analysis proving 'homogenized' status but partial manufacture to avoid 2403.91 retail categories

Declare intended use as industrial input, not consumer product, per U.S. note definitions

Avoid any consumer labeling to prevent shift to quota subheadings like 2403.91.45