Maryland Tobacco for Hand-Rolled Cigarettes from Germany
Threshed and stemmed Maryland tobacco prepared for marketing to consumers making hand-rolled cigarettes, per U.S. Note 5(e), entered under 2401.20.85.30 quota. Remains unmanufactured despite end-use designation. Allows direct retail packaging without alteration.
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
• Declare per Note 5(e) for hand-rolled end-use to avoid cigarette subheadings; ensure retail-ready packaging
• Quota aggregation across countries; FDA tobacco regs may apply post-entry