Flue-Cured Homogenized Tobacco for Cigarettes from Germany
Homogenized flue-cured tobacco paste or sheet form derived from reconstituted tobacco, blended for cigarette filler production. Falls under HTS 2403.91.45.50 due to flue-cured type and entry under U.S. Note 5 provisions for quota-limited imports. Distinct from other tobacco types by specific curing process preserving flavor profile.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Confirm flue-cured composition via lab testing; misdeclaration as burley type shifts to different quota subheading
• Use chapter 98 for duty-free samples but exclude from Note 5 quotas; monitor annual aggregates to prevent overages