Flue-Cured Cut Tobacco Stems from Germany
Processed flue-cured tobacco stems that have been cut into small pieces, suitable for use in blending or manufacturing reconstituted tobacco sheets. Classified under HTS 2401.30.35.10 as flue-cured tobacco refuse in the form of cut stems, entered pursuant to U.S. Note 5 quota provisions for specific countries. These stems are a byproduct of leaf stripping, threshed and processed without further manufacturing.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Verify origin country eligibility under U.S
• Note 5 (e.g
• Brazil up to 80,200 MT); provide export certification prior to Sept 13 cutoff
• Include lab analysis confirming flue-cured type and cut/ground processing to avoid misclassification as uncut stems