Oriental Reconstituted Tobacco from Turkey from Germany
Reconstituted oriental tobacco varieties (e.g., Izmir type) formed into sheets via paper-process reconstitution for aromatic cigarette blends. Qualifies under HTS 2403.91.45 as described in U.S. Note 5 'other countries' provision with 3,000 MT limit.
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
• Provide proof of reconstitution method (e.g
• slurry process docs)
• Track aggregate 'other countries' quota usage
• Common pitfall: incorrect country-of-origin declaration voids eligibility