Reconstituted Maryland Tobacco Strips from Germany
Strips of paper-reconstituted Maryland tobacco designed for incorporation into pipe tobacco mixtures or chewing products, not cigarettes. HTS 2403.91.43.80 applies to this homogenized form specified as Maryland for other product 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
• Submit reconstitution process documentation and Maryland varietal certification; exclude from chapter 98 sample entries if commercial quantities
• Watch for reclassification if strips resemble cigarette binder