Fire-Cured Kentucky Burley Tobacco Leaves from Germany
Threshed fire-cured tobacco leaves from Kentucky, partly stemmed and processed for blending in cigarettes or pipe tobacco. Classified under HTS 2401.20.85.35 as fire-cured Kentucky and Tennessee tobacco entered pursuant to additional U.S. note 5 quota provisions. Meets chapter requirements for unmanufactured, threshed tobacco refuse excluded.
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
• Verify export date prior to September 13 for legacy quota eligibility; provide USTR-approved documentation proving fire-curing method and regional origin
• Track aggregate quota usage across all note 5 subheadings to avoid over-entry penalties