Burley Roll-Your-Own Tobacco from Germany
Fine-shred Burley tobacco marketed for rolling personal cigarettes, from Philippines quota allocation. Falls under 2403.19.60.60 as other smoking tobacco, Burley type, pursuant to chapter note 5 quota.
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
• Consult USTR regulations for quota proration if aggregate exceeds country limits
• Declare accurately as 'for products other than cigarettes' if used in hand-rolled per note 5(e)
• Include moisture content testing to confirm it's manufactured smoking tobacco, not raw