Burley Reconstituted Tobacco Sheets from Germany
Thin sheets of homogenized Burley tobacco made from reconstituted tobacco stems, dust, and scraps, processed into a uniform sheet form. Classified under HTS 2403.91.45.60 as reconstituted Burley tobacco entered pursuant to U.S. Note 5 quota provisions for specific countries. Primarily used in cigarette blending for its nutty flavor profile.
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
• Verify origin country eligibility under U.S
• Note 5 quotas (e.g
• Brazil up to 80,200 MT) and obtain USTR approval before entry
• Provide documentation proving export before Sept 13, 1995 if claiming legacy provisions; exclude Canada/Israel/Mexico products