Flue-Cured Virginia Tobacco Leaf from Germany
Unstemmed flue-cured Virginia tobacco leaves, light air-cured, intended for use in pipe tobacco blends or chewing tobacco products, not cigarettes. This falls under HTS 2401.10.61 as unmanufactured tobacco not stemmed/stripped, flue-cured light air-cured leaf designated for non-cigarette products. It is threshed but remains in leaf form for further processing.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Obtain end-use certificate specifying non-cigarette application to qualify under this subheading; check annual quota allocations for origin countries like Brazil or Zimbabwe
• Provide documentation proving tobacco is not stemmed/stripped and lacks over 35% wrapper content
• Avoid misclassification by verifying flue-cured processing method