Cigarette paper provided for in heading 4813
Articles previously exported from the United States which-- except for U.S. note 1 of this subchapter--would qualify for free entry under one of the foregoing items and are not otherwise free of duty: > Other, except articles excluded by U.S. note 1(c) of this subchapter > Cigarette paper provided for in heading 4813
Duty Rate (from China)
Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Products classified under HTS 9801.00.80.40
Returned OCB Premium Rolling Papers
OCB Premium Rolling Papers are high-quality cigarette papers originally exported from the United States for distribution or manufacturing abroad, now being returned. Classified under HTS 9801.00.80.40 as previously exported U.S. goods provided for in heading 4813, these papers qualify for duty-free reimportation except for estimated drawback/internal-revenue tax per U.S. note provisions.
Returned RAW Organic Hemp Rolling Papers
RAW Organic Hemp Rolling Papers are natural cigarette papers made with hemp fibers, originally exported from the U.S. for international markets and now returned due to overstock or redirection. Falls under HTS 9801.00.80.40 as U.S.-origin cigarette paper of heading 4813 being reimported, subject to drawback estimation.
Returned JOB Pre-Rolled Cone Papers
JOB Pre-Rolled Cone Papers are specialty cigarette papers formed into cones for easy rolling, originally U.S.-exported and returned. Qualifies under 9801.00.80.40 as returned U.S. cigarette paper provided for in heading 4813, with duty based on prior drawback allowances.
Returned Elements Bamboo Rolling Papers
Elements Bamboo Rolling Papers use rice and bamboo fibers, originally exported from U.S. and returned due to market changes. Meets HTS 9801.00.80.40 criteria as U.S.-origin cigarette paper of heading 4813 being reimported commercially.
Returned Rizla Silver Slim Rolling Papers
Rizla Silver Slim Rolling Papers are ultra-thin cigarette papers originally manufactured/exported from U.S. facilities and returned from foreign markets. Classified in HTS 9801.00.80.40 as previously exported cigarette paper of heading 4813, eligible for reimport duty relief.