Quota-Entered Virginia Fire-Cured Cigarette Filler Tobacco from Germany
Threshed Virginia fire-cured tobacco strips designated for cigarette filler, entered under U.S. note 5 from Brazil. This unmanufactured tobacco is classified in 2401.20.85.50 due to its specific type, processing, and quota compliance. Provides robust flavor in blended cigarettes.
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
• Aggregate all entries/withdrawals Sep 13-Sep 12; use software for quota monitoring
• Certify not for cigarettes if claiming hand-rolled exception per note 5(e)
• Avoid bulk packaging misread as retail; note 5 requires consumer-ready only for certain headings