Fire-Cured Kentucky Tobacco Stems from Germany
Uncured stems from Fire-Cured Kentucky tobacco, not cut, ground, or pulverized, classified under HTS 2401.30.23.35 as tobacco refuse intended for use in products other than cigarettes. These stems are primarily used in pipe tobacco blends or chewing tobacco production. The specific fire-curing process and origin from Kentucky or Tennessee regions determine this subheading.
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
• Verify origin from Kentucky/Tennessee fire-cured varieties with supplier certificates to avoid misclassification
• Ensure compliance with U.S. tobacco import quotas under Additional U.S
• Note 5
• Provide end-use documentation proving non-cigarette application to qualify for this subheading