Flue-Cured Bright Threshed Tobacco from Brazil from Germany
High-quality flue-cured bright tobacco from Brazil, threshed and stemmed for export, under HTS 2401.20.85.10 pursuant to U.S. Note 5 (80,200 MT quota). Used primarily in American blend cigarettes. Processing stops at threshing, keeping it unmanufactured.
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 Brazil-specific quota usage; overages redirect to higher-duty codes—monitor USTR regulations closely
• Label lots with flue-curing proof and origin; pitfalls include misdeclared processing level leading to 2404 reclassification
• Use chapter 98 for duty-free samples but exclude from Note 5 counts