When people hear the term Reconstituted Tobacco, many still think first of converting tobacco dust, stems, and other production by-products back into a sheet-like tobacco material. That interpretation is not entirely wrong, but in today’s tobacco industry it is no longer sufficient. Against the rapid development of Heated Tobacco Products (HTPs), the role of reconstituted tobacco is changing fundamentally. It is evolving from a conventional raw-material recovery method into a functional tobacco material whose properties can be deliberately designed and controlled.