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%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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