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%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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