Bulk Burley Tobacco for Rolling Papers from Germany
Coarse-cut Burley tobacco sold in bulk for custom rolling into non-cigarette smokes like bidis or hand-rolls. HTS 2403.19.30.60 covers this as Burley smoking tobacco destined for products other than cigarettes.
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
• Declare intended use for hand-rolled non-cigarettes to qualify under this subheading
• Separate from quota-exempt countries like Canada/Mexico for proper tracking
• Test for homogeneity to rule out 'reconstituted' classification