Flue-Cured RYO Cigarette Tobacco from Germany
Shag-cut flue-cured tobacco optimized for rolling cigarettes, with balanced burn rate. HTS 2403.19.90.50 applies to this other flue-cured manufactured tobacco for smoking, not prepped as cigarettes. Distinguishes from homogenized or essence forms.
Duty Rate — Germany → United States
350%
Rate breakdown
9903.05.380%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 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Declare as 'for hand-rolled cigarettes' per U.S. note (e) if applicable; monitor aggregate quotas
• Ensure packaging not 'identical form for retail' to avoid reclass