Maryland-Type Stemmed Tobacco for Hand-Rolled Cigarettes from Germany
Stemmed Maryland tobacco leaf, not threshed, light air-cured, entered under U.S. Note 5 for use in hand-rolled cigarettes per Note 5(e). HTS 2401.20.33.30 applies to this partly processed, wrapper-free varietal from quota nations like Philippines (3,000 MT). Prepared for consumer marketing without further manufacture.
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
• Declare intent for hand-rolled cigarette use per Note 5(e) to qualify under this subheading
• Avoid bulk packaging not 'prepared for marketing to ultimate consumer' to prevent reclassification
• Cross-check against country-specific limits (e.g
• 44 MT UK) before shipment