Bulk Threshed Maduro Cigar Leaf Tobacco from Germany
Fermented Maduro cigar leaf, threshed and stripped, imported in 100kg bales for U.S. cigar manufacturers. HTS 2401.20.60.40 applies to this 'other' category of processed unmanufactured cigar tobacco.
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
• Include lab analysis confirming moisture content <15% to qualify as 'threshed' not fermented product
• File entries under correct statistical suffix .40 for 'other' to match quota tracking
• Beware of misdeclaration as wrapper vs filler; affects value and potential drawback claims