Brazilian Mata Fina Wrapper Tobacco from Germany
Air-cured Mata Fina whole leaves from Brazil, exceeding 35% wrapper for cigars, unstemmed per HTS 2401.10.29. Not processed beyond threshing similarity exclusion. Subject to Brazil's high quota allocation.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Leverage Brazil's 80,200 MT quota; file early in quota year (Sep 13-Sep 12)
• Certify no glycerol or flavorings to avoid 2403 misclassification
• Document export date pre-1995 for special duty treatment if eligible