Burley Roll-Your-Own Tobacco from Germany
Finely shredded Burley tobacco intended for hand-rolled cigarettes. Falls under HTS 2403.19.90.60 as other Burley smoking tobacco prepared for marketing to ultimate consumers. Excludes machine-made cigarette fillers.
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
• Label as 'for roll-your-own' to differentiate from pipe tobacco and support classification
• Confirm not 'prepared for cigarettes' per U.S. note (e), avoiding other subheadings
• Bulk imports need end-use statements to prevent retail misclassification