Virginia Sun-Cured Tobacco Stems from Germany
These are the stems from Virginia sun-cured tobacco leaves, separated during processing and classified as tobacco refuse under HTS 2401.30.70.60. Sun-curing imparts a specific flavor profile, and as refuse, they are used in blends or extracts rather than whole leaf smoking.
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
• Verify origin country quotas under U.S
• Note 5 to avoid over-quota duties; Virginia sun-cured refuse from quota countries like Brazil gets preferential rates
• Provide phytosanitary certificates confirming threshed/processed status and sun-curing method to prevent misclassification as unmanufactured leaf
• Avoid common pitfalls like incorrect moisture content reporting, which can trigger reclassification or penalties