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%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
• 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