Brazilian Flue-Cured Virginia Tobacco Leaf from Germany
Partially stemmed flue-cured Virginia tobacco leaf from Brazil, not threshed, containing less than 35% wrapper tobacco. This unmanufactured tobacco falls under HTS 2401.20.33 as it is described in Additional U.S. Note 5 and entered pursuant to its quantitative provisions for Brazilian tobacco imports.
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
• Verify entry falls within Brazil's 80,200 metric ton quota under Additional U.S
• Note 5; exceedance shifts to higher duty subheadings
• Provide origin certification and documentation proving export before September 13, 1995 if claiming legacy provisions
• Label accurately as flue-cured/light air-cured, not threshed, <35% wrapper to avoid reclassification