Flue-Cured Virginia Bright Leaf Tobacco from Germany
Flue-cured Virginia bright leaf tobacco is a light-colored, high-nicotine unmanufactured tobacco grown primarily in the U.S. Southeast and Brazil, cured using hot air flues without direct fire contact. This whole leaf, not stemmed or stripped, is classified under HTS 2401.10.61.30 as flue-cured tobacco intended for use in products other than cigarettes, such as pipe tobacco, cigars, or roll-your-own blends.
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
• Verify flue-curing process documentation and end-use declaration (non-cigarette) to avoid reclassification; subject to U.S. tobacco import quotas
• Provide origin certificates confirming export before Sept 13, 1995 if claiming special rates; ensure not stemmed/stripped