Threshed Brazilian Flue-Cured Tobacco from Germany
Threshed flue-cured tobacco leaves from Brazil, partly stemmed and processed for blending in cigarettes, entered under the quota limits of Additional U.S. Note 5. This unmanufactured tobacco is suitable for further processing into cigarette blends. It falls under HTS 2401.20.85 due to its threshed condition and origin-specific quota provisions.
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
• Verify entry falls within Brazil's 80,200 metric ton annual quota from Sep 13 to Sep 12; exceedance shifts to higher duties
• Provide origin certification and processing details to confirm threshed/stripped status under 2401.20
• Avoid misclassification as cigarette tobacco; ensure not prepared for retail sale to ultimate consumer