Virginia Fire-Cured Threshed Tobacco Refuse from Germany
Refuse generated from threshing Virginia fire-cured tobacco leaves, consisting of broken pieces for export blending. HTS 2401.30.37.50 applies to this quota-specific unmanufactured refuse type. The Virginia subtype is lighter-cured than dark fire-cured, affecting flavor for American blends.
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
• Obtain USTR quota allocation certificate before entry; document threshing process to prove refuse status
• Not for Chapter 98 sample exemptions unless qualifying
• Common pitfall: confusing with cigarette tobacco under Note 5(e)