Hookah Tobacco Substitute Herbal from Germany
Herbal manufactured substitute mimicking tobacco for water pipe smoking, without actual tobacco but processed similarly. Classified in 2403.99.31 as other manufactured tobacco substitutes for non-cigarette use.
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
• Confirm zero tobacco content but still qualifies as substitute if processed
• Differentiate from 2403.11.00 by lacking glycerol per subheading note
• Include lab analysis for herbal composition to support classification