Flue-Cured Tobacco Stems for Pipe Blending from Germany
Uncured, uncut, unground, and unpulverized stems from flue-cured Virginia tobacco, imported within U.S. Note 5 quotas for processing into pipe tobacco blends. These stems provide bulk and flavor base in mixtures for hand-rolled or pipe smoking products. Classified under 2401.30.33.10 as flue-cured tobacco refuse (stems) entered pursuant to quota provisions.
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 country eligibility under U.S
• Note 5 quotas (e.g
• Brazil, Zimbabwe) and track aggregate annual limits to avoid over-quota duties
• Provide documentation proving stems are not cut, ground, or pulverized and destined for non-cigarette use per Note 5(e)
• Exclude Canadian/Israeli/Mexican origins or Chapter 98 claims, as they bypass these subheadings