Reconstituted Sheet Scraps from Germany
Trimming scraps from reconstituted tobacco sheets before final processing, as 'other' refuse in 2401.30.70.90. These are early-stage byproducts not yet manufactured into smoking products. Chapter notes exclude fully processed versions.
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
• Prove pre-manufacture stage with production records to stay in unmanufactured refuse
• Aggregate quota tracking required for origins like Philippines (3,000 MT limit)
• Avoid repackaging that suggests retail intent per U.S
• Note 4