Fire-Cured Virginia Tobacco for Hand-Rolled Cigarettes from Germany
Partially stripped and threshed Virginia fire-cured tobacco prepared for consumer hand-rolling. HTS 2401.20.85.50 applies as note 5(e) treats it as non-cigarette use despite preparation, with quota entry from eligible origins. Packaged for direct retail marketing.
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
• Label as 'for hand-rolled cigarettes' to invoke note 5(e); provide marketing evidence
• Ensure glycerol-free to avoid 2403.11 water pipe confusion
• Direct import from origin required for pre-1995 exports claiming special rates