Sun-Cured Virginia Tobacco Midrib Scraps from Germany
Midrib scraps and fragments from Virginia sun-cured tobacco leaves, threshed and separated as refuse under HTS 2401.30.27.60. Primarily used in blending for snuff or hookah mixtures, explicitly for products other than cigarettes.
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
• Confirm 'Virginia sun-cured' variety via lab testing; misidentification leads to reclassification
• Exclude from cigarette end-use declarations to maintain lower duty rate under this subheading
• Monitor aggregate annual quotas by country; use Chapter 98 for duty-free samples