Flue-Cured Virginia Threshed Tobacco (Bright Leaf) from Germany
Flue-cured Virginia tobacco, partly stemmed and threshed, classified under HTS 2401.20.85.10 as flue-cured type entered pursuant to U.S. Note 5 quota provisions. This bright leaf tobacco is processed for blending in cigarettes or other smoking products. It meets the chapter's criteria for unmanufactured, threshed tobacco refuse excluded.
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
• Verify entry falls within U.S
• Note 5 quantitative limits (e.g
• 80,200 MT for Brazil) with proper origin documentation to avoid reclassification
• Provide certificates of flue-curing method and threshing process; common pitfall is exceeding aggregate quotas leading to higher duties
• Exclude Canadian, Israeli, or Mexican origins as they bypass these subheadings per U.S. notes