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%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 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