Burley Tobacco for Cigar Fillers from Germany
Processed Burley tobacco strips used as filler in handmade cigars, manufactured but not formed into final products. HTS 2403.99.31.60 applies for Burley specified for non-cigarette uses like cigars, per end-use distinctions in US notes. Imported in bales for US cigar manufacturers.
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 end-user letters from cigar makers proving non-cigarette application
• Monitor annual quotas (e.g
• 12,000 MT Malawi) and avoid warehouse withdrawals counting against limits
• Exclude Canada/Israel/Mexico products from quota subheadings per US note