Flue-Cured Tobacco Stems from Germany
Flue-cured tobacco stems are the stripped midribs and veins from flue-cured Virginia tobacco leaves, processed into refuse for use in non-cigarette products like pipe tobacco blends or chewing tobacco. Classified under HTS 2401.30.27.10 as flue-cured tobacco refuse destined for products other than cigarettes. This refuse is threshed or similarly processed but remains unmanufactured.
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 flue-curing process documentation to confirm classification; ensure declaration specifies 'for products other than cigarettes' to avoid reclassification; be aware of annual quota limits for non-FTA countries