Reconstituted Cigar Tobacco Sheet from Germany
Sheet tobacco produced by papermaking process from tobacco stems and dust, intended for binder in premium cigars. Though reconstituted, classified as 'other' manufactured for non-cigarette products. Meets HTS 2403.99.31.70 for use in cigars.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Provide processing specs showing reconstitution method to justify heading placement
• Confirm no quota applicability if from non-listed countries like Dominican Republic
• Segregate from homogenized forms which may route to 2403.91 subheadings