Flue-Cured Smoking Tobacco Pouch from Germany
Flue-cured loose smoking tobacco in consumer pouches with flavorings, intended for pipe or roll-your-own use. It qualifies for HTS 2403.19.20.80 as other retail-ready manufactured smoking tobacco, excluding substitutes or specific preparations. Packaging is unaltered for direct sale.
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
• Provide lab analysis confirming no tobacco substitutes exceeding proportion limits
• Use chapter 98 for duty-free samples but exclude from quota calculations
• Document export date if pre-1995 origin to qualify under US Note 5(d)