Flue-Cured K326 Tobacco Leaf for Blending from Germany
K326 flue-cured tobacco is a high-yielding variety used in cigarette blends, supplied partly stemmed, not threshed, no wrapper content. HTS 2401.20.35.10 applies to this flue-cured light leaf type.
Duty Rate — Germany → United States
350%
Rate breakdown
9903.05.380%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 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Use USTR regulations for quota apportionment; apply early in quota year (Sept 13-Sept 12)
• Document non-retail packaging to confirm unmanufactured status per U.S
• Note 4
• Test for glycerol/molasses additives—presence could shift to 2403 per subheading note