2401.30.23/Whole Tobacco Stems for Pipe Blending/Germany

Whole Tobacco Stems for Pipe Blending from Germany

Uncured, whole tobacco stems harvested from flue-cured Virginia plants, not cut, ground, or pulverized, used primarily for blending in pipe tobacco production. Classified under HTS 2401.30.23 as tobacco refuse (stems) intended for products other than cigarettes, meeting the 'not cut, not ground and not pulverized' criteria. These stems provide structural bulk and flavor base in non-cigarette tobacco blends.

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

Calculate with your customs value Verify with the Tariff Assistant

Import Tips

• Verify stems are truly 'not cut, not ground, or pulverized' via physical inspection and supplier certification to avoid reclassification

• Confirm end-use declaration for 'products other than cigarettes' with supporting contracts; subject to U.S

• Note quotas if from quota countries

• Provide origin documentation and ensure no Chapter 98 sample exemptions are misused; watch for threshing that could shift to other subheadings