Flue-Cured Virginia Tobacco Leaf from Germany
Unmanufactured flue-cured Virginia tobacco leaf, partly stemmed but not threshed, containing less than 35% wrapper tobacco. This light air-cured tobacco is primarily used in cigarette blending due to its bright color and mild flavor. It falls under HTS 2401.20.35 as other flue-cured leaf not meeting higher quota or wrapper thresholds.
Duty Rate — Germany → United States
350%
Rate breakdown
9903.05.380%Section 301 (forced labor) — European Union member state (col1 rate ≥ 10 percent): MFN >= 10% → no additional duty
Import Tips
• Verify country of origin quotas under U.S
• Note 2 to avoid excess duty rates; provide certification of flue-curing method and stem/strip status
• Ensure no wrapper tobacco exceeds 35% to prevent reclassification