Drum Golden Virginia Loose Tobacco from Germany
Golden Virginia bright leaf tobacco shreds from Drum, sold in 50g retail pouches for hand-rolling cigarettes. Consumer-packaged with flavorings for immediate use. Classified in HTS 2403.19.20.50 as prepared roll-your-own tobacco for retail marketing.
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
• Ensure pouch size and labeling qualify as 'identical form and package' for retail per U.S. note definition
• Provide certificate of origin to avoid quota applicability under listed countries
• Comply with TTB labeling requirements for ingredients and warnings on consumer packages