Milled Tobacco Stems for Export Reprocessing from Germany
Milled (ground) tobacco stems imported for reprocessing into various non-cigarette tobacco products like pipe or roll-your-own blends. HTS 2401.30.35 applies to ground stems entered under U.S. note 5 from eligible origins such as the European Community (aggregate 9,956 MT). Qualifies as refuse for quota benefits.
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
• Use paragraph (d) docs for pre-1995 exports to bypass modern quotas; direct import required, no FTZ/warehouse tricks
• Exclude Chapter 98 claims to stay eligible for note 5 rates; common pitfall for re-exporters
• Test for glycerol/additives; presence shifts to water pipe exclusion under 2403.11 note