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Industrial Reconstituted Tobacco Paste from Germany

Paste form of homogenized tobacco from reconstituted materials, used in industrial processes for flavor extraction or blend bases. Classified under HTS 2403.91.47 as other reconstituted tobacco products.

Duty Rate — Germany → United States

350%

Rate breakdown

9903.05.380%Section 301 (forced labor) — European Union member state (col1 rate ≥ 10 percent): MFN >= 10% → no additional duty

Import Tips

Specify industrial end-use in commercial invoice to avoid consumer product duties

Ensure paste doesn't qualify as tobacco extract under nearby essences headings

Leverage duty-free sample provisions under Chapter 98 for testing quantities