Reconstituted Flue-Cured Virginia Tobacco Paste from Germany
Paste form of reconstituted flue-cured Virginia tobacco, used as binder in cigar manufacturing or pipe tobacco blends, not for cigarettes. HTS 2403.91.43.50 applies to this homogenized product specified for other tobacco products.
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
• Submit cure-type analysis certificates; flue-cured must match Virginia profile to avoid burley reclass
• Pre-1995 export documentation allows quota bypass per US Note (d); retain for claims
• Declare exact end-use in entry summary to comply with 'products other than cigarettes' restriction