Analysis
Subheading 2403.91 covers "Homogenized" or "reconstituted" tobacco, within heading 2403. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 4 US tariff lines below it are national.
None of its 4 lines is duty-free at the general rate. Rates run from 350% to 350% with a median of 350%, so the line you choose sets the duty.
The US splits it as follows: 2403.91.20 for suitable for use as wrapper tobacco (62¢/kg), 2403.91.43 for to be used in products other than cigarettes (19.9¢/kg), 2403.91.45 for described in additional U.S. note 5 to this chapter and entered… (19.9¢/kg) and 2403.91.47 for other: other (350%).
3 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2403.91.20 | Suitable for use as wrapper tobacco | 62¢/kg |
| 2403.91.43 | To be used in products other than cigarettes | 19.9¢/kg |
| 2403.91.45 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 19.9¢/kg |
| 2403.91.47 | Other: other | 350% |