Flue-Cured Virginia Bright Leaf Tobacco from Germany
Flue-cured Virginia bright leaf tobacco is a light-colored, high-nicotine variety grown primarily in the U.S. Southeast and exported in bulk bales for cigarette blending. This unstemmed, threshed tobacco falls under HTS 2401.10.63.30 as flue-cured leaf entered under U.S. Note 5 quota provisions from eligible countries like Brazil or Zimbabwe. It is not wrapper tobacco and is processed only to the extent of threshing.
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 export date and origin certification to qualify under U.S
• Note 5 quota; excludes Canada/Mexico/Israel
• Provide warehouse receipts showing no exceeding of annual metric ton limits per country
• Monitor USTR regulations for quota adjustments and prepare for potential reclassification if stemmed