Cigar Scrap Refuse from Germany
Scrap generated from cigar leaf preparation not fitting quota subheadings, under HTS 2401.30.70 as other refuse. Used in reconstituted products.
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
• Differentiate from usable cigar leaf (2402) with waste ratio proof
• Aggregate quota tracking essential for multi-origin shipments
• Customs valuation based on refuse market rates, not leaf