Virginia Flake Pipe Tobacco from Germany
Pressed Virginia flake cut pipe tobacco in retail pouches. Classified HTS 2403.19.20.80 as other consumer-marketed smoking tobacco in identical import form. Traditional manufactured product.
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
• Flake processing confirmed as manufactured for 2403
• Retail pouch sizes prevent bulk reclassification
• Origin docs critical for non-quota countries