Zimbabwean Burley Pipe Tobacco from Germany
Burley tobacco variety from Zimbabwe, manufactured into loose form for pipe smoking, subject to the 12,000 metric ton quota in Additional U.S. Note 5. Classified under HTS 2403.19.60 as other smoking tobacco entered pursuant to quota provisions for specified countries.
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
• Provide proof of Zimbabwean origin and ensure aggregate entries do not exceed the 12,000 MT quota period
• Label as 'for pipe use' to distinguish from cigarette tobacco; maintain records for quota tracking
• Avoid mixing with quota-exempt origins like Canada to prevent reclassification of the entire shipment