Reconstituted Burley Tobacco for Pipes from Germany
Homogenized burley tobacco sheet, shredded for pipe smoking, not further processed into cigarettes. Falls under 2403.19.30.90 for other smoking tobacco used in non-cigarette products, distinct from retail or water pipe forms. It's a manufactured tobacco substitute blend.
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
• Document reconstitution process to justify 'manufactured' status and avoid unmanufactured tobacco headings
• Comply with TTB labeling for imported tobacco; test for additives to confirm non-water pipe mix
• Track aggregate annual quotas by country to qualify for in-quota rates