Flue-Cured Burley Hybrid Threshed Tobacco from Germany
Hybrid flue-cured Burley tobacco, partly stripped and threshed for uniformity, under HTS 2401.20.85.10 with U.S. Note 5 entry. Processed for cigarette filler. Meets unmanufactured criteria post-threshing.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Pre-1995 exported stock may qualify per Note 5(d); require direct import proof to claim rates
• Avoid bulk packaging pitfalls—ensure not 'prepared for retail' to prevent consumer subheading shift
• Monitor warehouse withdrawals against quota periods (Sept 13-Sept 12)