Virginia Sun-Cured Threshed Tobacco for Hand-Rolling from Germany
Threshed, partly stemmed Virginia sun-cured tobacco explicitly for hand-rolled non-cigarette products like roll-your-own pipe filler. Classified in 2401.20.83.55 matching the 'other than cigarettes' criterion and sun-curing specification.
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
• Affirm non-cigarette end use in commercial invoice; track pre-1995 export docs for potential duty relief per Note 5(d)
• Avoid retail packaging to stay in unmanufactured category