Tobacco Stem Reconstitute Rolls from Germany
Rolls of reconstituted tobacco made primarily from tobacco stems and dust, used by manufacturers to incorporate into cigarette filler blends. HTS 2403.91.47 applies to this other homogenized tobacco not fitting specific subheadings.
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
• Maintain certificates of analysis showing reconstitution ratio and absence of flavorings
• Use bulk industrial packaging to qualify as non-consumer ready product
• Track annual quotas carefully for origins like Argentina (10,750 MT limit)