Homogenized Maryland Tobacco Filler from Germany
Finely processed homogenized Maryland tobacco filler derived from reconstituted tobacco slurry, used as a base in non-cigarette products like roll-your-own pipe blends. Falls under 2403.91.43.80 due to its Maryland-specific characteristics and designation for products other than cigarettes.
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
• Include certificates of analysis specifying Maryland type and reconstitution process; check aggregate quotas under US Note (a)
• Avoid common pitfall of insufficient proof of non-cigarette use leading to 2403.11 reclassification