Kentucky-Tennessee Fire-Cured Stem Scrap from Germany
Scrap from stems of fire-cured tobacco grown in Kentucky and Tennessee regions, classified as 'other' tobacco refuse. HTS 2401.30.70.35 covers this unmanufactured waste product. Popular for hand-rolled cigarette blending per US Note (e).
Duty Rate — Germany → United States
350%
Rate breakdown
9903.05.380%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 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Declare intended use (e.g
• hand-rolled cigs) to leverage US Note (e) treatment
• Avoid retail packaging; must not be 'prepared for ultimate consumer' per US Note
• Test for contaminants; residue levels affect refuse vs. manufactured status