Flue-Cured Virginia Tobacco Leaf from Brazil from Germany
Unstemmed flue-cured Virginia tobacco leaves imported from Brazil, not containing wrapper tobacco or over 35% wrapper, processed lightly if at all. This falls under HTS 2401.10.63 as it meets Additional U.S. Note 5 quota provisions for Brazilian tobacco, allowing specific duty rates for flue-cured light air-cured leaf.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Verify entry falls within Brazil's 80,200 MT annual quota from Sept 13 to Sept 12; provide export certification from origin
• Avoid misclassification as stemmed under 2401.20; check for warehouse withdrawal limits