Flue-Cured Reconstituted Tobacco Sheets from Germany
Thin sheets of homogenized flue-cured tobacco made from reconstituted tobacco leaf scraps, stems, and dust, suitable for use in cigarette manufacturing. Classified under HTS 2403.91.45.50 as flue-cured reconstituted tobacco entered pursuant to U.S. Note 5 quantitative limits from eligible countries. Meets chapter definition for 'homogenized or reconstituted tobacco' processed via flue-curing method.
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
• Verify exporting country eligibility under U.S
• Note 5 and track aggregate quotas (e.g
• 80,200 MT for Brazil) via USTR regulations to avoid over-quota duties
• Provide origin certification and quantity documentation; entries must be direct from origin post-1995 with Treasury-approved proofs