Kentucky Dark-Fired Cured Pipe Tobacco Leaf from Germany
Partially stemmed and threshed dark-fired (air-cured) tobacco from Kentucky, prized for pipe tobacco blends due to its smoky profile. HTS 2401.20.85.40 applies as it matches the dark-air cured Kentucky/Tennessee description under quota provisions. Processed but unmanufactured for further blending.
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
• Use chapter 98 for duty-free samples; document direct import from origin if pre-1995 export
• Avoid misdeclaration as flue-cured to prevent penalties
• Coordinate with USTR regulations on quotas