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