Cut Virginia Fire-Cured Tobacco Stems from Germany
These are stems from Virginia fire-cured tobacco that have been cut into small pieces for processing, classified under HTS 2401.30.35.50 as cut tobacco refuse entered pursuant to U.S. Note 5 quota provisions. They are unmanufactured tobacco byproducts used in blending or extraction, not suitable for direct smoking.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Verify origin country eligibility under U.S
• Note 5 quotas (e.g
• Brazil up to 80,200 MT); provide documentation proving export before Sept 13, 1995 if applicable
• Avoid exceeding annual aggregate limits to prevent reclassification