Processed Cut Virginia Fire-Cured Tobacco Stems from Germany
Cut and similarly processed stems from Virginia fire-cured tobacco, entered under HTS 2401.30.35.50 quota for refuse. Used in hand-rolled cigarette preparation per U.S. Note (e).
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
• Label as 'for hand-rolled cigarettes' if applicable per note (e); ensure direct import from origin pre-1995 if claiming exception
• Pitfall: retail intent triggers consumer subheading