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%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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