Flue-Cured Homogenized Tobacco Filler from Germany
Granular homogenized tobacco derived from flue-cured leaves, reconstituted into filler material for blending in pipe tobacco or chewing tobacco products. Falls under HTS 2403.91.43.50 due to its reconstituted nature and designation for non-cigarette end uses.
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
• Provide blending end-use affidavits; CBP may scrutinize for cigarette diversion per US Note (e)
• Aggregate imports monitored under country-specific quotas; track September 13-12 period limits
• Avoid retail packaging to prevent override to heading 2404 per chapter note