Flue-Cured Rolling Tobacco Loose Cut from Germany
Loose-cut flue-cured tobacco marketed for hand-rolling cigarettes or cigars, with a bright, tangy flavor from the flue-curing process. Classified under HTS 2403.99.31.50 as manufactured tobacco substitutes for non-cigarette products like roll-your-own. It is processed, flavored mildly, and packaged for retail sale to consumers making their own smokes.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%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 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide documentation proving 'to be used in products other than cigarettes' such as marketing materials or end-use statements
• Ensure packaging is 'prepared for marketing to ultimate consumer' per U.S
• Note to qualify under statistical subheading
• Avoid bulk shipments over quota; use chapter 98 for duty-free samples but exclude from quota subheadings