Flue-Cured Homogenized Tobacco for E-Liquid Flavoring from Germany
Specialty reconstituted flue-cured tobacco extract base used in tobacco-flavored e-liquids, processed without combustion inhalation features. Classifies under HTS 2403.91.4750 as other flue-cured reconstituted tobacco not for heated delivery systems. Provides authentic tobacco taste for vaping products.
Duty Rate — Germany → United States
350%
Rate breakdown
9903.05.380%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Distinguish from 2404 inhalation products by documenting non-heated end use
• Ensure glycerol content below water pipe tobacco thresholds
• Register with FDA as tobacco product ingredient supplier