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Chopped Virginia Fire-Cured Tobacco Stems for Blending from Germany

Chopped (cut) stems from Virginia fire-cured tobacco intended for cigarette blending, under HTS 2401.30.35.50 pursuant to U.S. Note 5. Remains unmanufactured refuse, similarly processed but not for retail sale.

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

Declare intended use as 'other than cigarettes' if for hand-rolled per U.S

Note (e); ensure no retail packaging

Pitfall: quota overage requires general rate subheading