Flue-Cured Burley Tobacco for Cigarette Blends from Germany
Not stemmed Burley tobacco leaves, flue-cured variety, imported under U.S. Note 5 quota for blending into American cigarette tobacco formulations. Classified in 2401.10.63.60 as 'other' light air-cured Burley not for wrappers.
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
• Confirm entry period (Sep 13-Sep 12) quota status via USTR; pre-1995 exports may qualify specially
• Include affidavits proving use in non-cigarette products if applicable, per Note 5(e) for hand-rolled tobacco
• Avoid bulk packaging over retail intent; ensure not 'prepared for marketing to ultimate consumer' to stay in unmanufactured category