Reconstituted Tobacco for Pipe Blends from Germany
Processed reconstituted tobacco designed for mixing into pipe tobacco blends, made from tobacco fines and additives to create a consistent product. Classified in HTS 2403.91.47 as other homogenized tobacco substitutes not prepared for immediate retail sale.
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
• Include end-use statements specifying industrial blending, not direct consumer marketing
• Avoid retail-style packaging to prevent reclassification as 'prepared for ultimate consumer'
• Document glycerol-free composition to stay out of water pipe tobacco subheading