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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%Section 301 (forced labor) — European Union member state (col1 rate ≥ 10 percent): MFN >= 10% → no additional duty

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