Flue-Cured Virginia Tobacco Leaf from Germany
Unstemmed flue-cured Virginia tobacco leaves, light air-cured, not containing wrapper tobacco or over 35% wrapper, processed only by threshing. Classified under HTS 2401.10.63.90 as 'other' flue-cured leaf entered pursuant to U.S. Note 5 quota provisions for countries like Brazil or Zimbabwe. Used primarily for blending in cigarettes.
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 origin country quota availability under U.S
• Note 5 before shipment; provide export certification from origin dated pre-1995 if applicable
• Include lab analysis confirming no wrapper tobacco over 35%
• Track aggregate annual imports to avoid over-quota duties