Flue-Cured Tobacco Paper Sheets from Germany
Paper-like reconstituted sheets made exclusively from flue-cured tobacco fibers, used in cut-rag for cigarettes. Classified in HTS 2403.91.45.50 for flue-cured reconstituted under quota provisions. Process mimics paper production for uniform burning.
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
• Ensure no aromatic additives to avoid reclassification as flavored tobacco
• Document exact quantity per entry; aggregates apply across all listed subheadings