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%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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