Paper-Reconstituted Tobacco from Guatemala from Germany
Tobacco reconstituted via paper slurry process into thin sheets from Guatemala leaf, entered pursuant to its 10,000 MT quota in U.S. Note 5.
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
• Certify paper-process method in docs
• Monitor September 13-12 quota year
• Pitfall: Retail packaging shifts to 'prepared for consumer' notes