Reconstituted Tobacco Sheet from Mexico
Homogenized tobacco sheet made from tobacco stems, dust, and paper pulp, used in cigarette production. It is classified under HTS 2403.99.90.70 as 'homogenized or reconstituted tobacco' not prepared for retail sale.
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
• Provide manufacturing process details to prove reconstitution; bulk form avoids retail classification
• Eligible for quota if for hand-rolled cigarette use per U.S. note (e)
• Declare as industrial intermediate to prevent misclassification as finished consumer product