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%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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