Brazilian Flue-Cured Smoking Tobacco from Germany
Loose leaf flue-cured Virginia tobacco sourced from Brazil, prepared for pipe or roll-your-own smoking without substitutes. Classified under HTS 2403.19.60.90 as it falls within U.S. Note 5 quota provisions for Brazilian tobacco imports exceeding 80,200 metric tons annually when entered pursuant to those limits. Intended for retail sale to consumers for personal use.
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
• Verify entry falls within Brazil's 80,200 MT quota under U.S
• Note 5; obtain USTR certification to avoid higher duties
• Provide origin documentation proving export before quota period limits; common pitfall is warehouse withdrawals exceeding direct import rules
• Label as 'for pipe/roll-your-own use' to distinguish from cigarette tobacco under Note 5(e)