Burley Tobacco Leaf from Brazil from Germany
Partially stripped burley tobacco leaf from Brazil, light air-cured, not threshed or processed beyond stemming. Classified in HTS 2401.20.33 due to compliance with Additional U.S. Note 5 quota provisions for Brazilian light air-cured tobacco imports.
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
• Track aggregate annual imports against Brazil's quota; use CBP's quota tracking system to avoid over-quota duties
• Exclude Canadian/Israeli/Mexican origin products, as they are not subject to Note 5 limits
• Document as 'not for cigarette use' if applicable to qualify under hand-rolled provisions