Flue-Cured Tobacco Stems from Germany
Flue-cured tobacco stems are the midribs and stalks removed from flue-cured tobacco leaves during processing, classified as tobacco refuse under HTS 2401.30.37.10. This refuse is threshed or similarly processed but remains unmanufactured, entered pursuant to U.S. Note 5 quota provisions for flue-cured types from eligible countries.
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
• Verify flue-curing method via supplier certification to avoid misclassification; track aggregate quotas under U.S
• Note 5 by country of origin; provide documentation proving entry pursuant to quota provisions