2403.91.45 - Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions

This classification pertains to "homogenized" or "reconstituted" tobacco that does not fall under more specific descriptions within subheading 2403.91. Homogenized or reconstituted tobacco is manufactured by processing tobacco leaf, scrap, or dust into a sheet or paste form, which is then reformed into a usable product. This category is distinct from other manufactured tobacco and tobacco substitutes in Chapter 24 that are not processed in this reconstituted manner.

Within this subcategory, further distinctions are made based on the type of tobacco leaf utilized in the reconstitution process. These subdivisions allow for a more precise classification based on the origin and processing characteristics of the original tobacco material. This level of detail is crucial for accurate trade data reporting and for applying any specific trade regulations or duties associated with different types of reconstituted tobacco.

The subcategories of 2403.91.45 are designed to capture specific types of reconstituted tobacco, such as "Flue-cured" (2403.91.45.50), "Burley" (2403.91.45.60), and "Maryland" (2403.91.45.80) reconstituted tobaccos, reflecting the types of unmanufactured tobacco used in their creation. The residual category, "Other" (2403.91.45.90), accommodates any reconstituted tobacco that does not fit into these more specific designations, ensuring comprehensive coverage within this section.