Tobacco Extract Essence

Concentrated liquid essence extracted from tobacco leaves for flavoring in manufactured products. Falls under HTS 2403.99.90.70 as tobacco extracts and essences not specified elsewhere.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China350%+35.0%385%
🇲🇽Mexico350%+10.0%360%
🇨🇦Canada350%+10.0%360%
🇩🇪Germany350%+10.0%360%
🇯🇵Japan350%+10.0%360%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

2403.99.60Lower: 35% vs 385%

If within quota and from eligible origins

Quota subheading applies to certain other tobacco products per U.S. note.

3302.10.10Lower: 17.5% vs 385%

If primarily food-grade flavoring without tobacco classification

Mixtures with higher non-tobacco content may shift to Chapter 33 odors and flavors.

2404Lower: 15% vs 385%

If for use in non-combustion inhalation devices

Heading 2404 takes precedence for inhalation products per chapter note.

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Import Tips & Compliance

Include extraction method and concentration specs; ensure not mixed with other substances triggering GRI rules

FDA prior notice required for tobacco-derived extracts entering U.S

Avoid retail packaging to stay out of 'prepared for consumer' U.S. note categories