Swisher Sweets Minis from Germany
Mini cigarillos like Swisher Sweets, tobacco-filled and under 15¢ each, with flavored wrappers. These mass-produced items use short-filler tobacco for convenience, classified under 2402.10.30 for inexpensive tobacco cigarillos. A staple in convenience stores.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%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 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Submit proof of value per unit via detailed packing lists to CBP
• Register as tobacco importer with FDA and maintain PMTA records if required
• Check for pre-1995 export eligibility under US note (d) for quota bypass