Aromatic Burley Tobacco for Rolling from Germany
Burley tobacco infused with mild aromatic oils, shredded for hand-rolling cigarettes, imported bulk from Zimbabwe under annual quota. HTS 2403.99.60.60 covers this as manufactured Burley pursuant to U.S. Note 5, excluding retail-packaged or cigarette-specific preparations. It's for ultimate use in consumer-rolled products, not factory cigarettes.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Include certificate of origin and variety analysis to prove Burley for quota eligibility; U.S
• Note 5 excludes Canada/Mexico
• Avoid packaging resembling retail sale—bulk only to stay out of 'identical form and package' definition
• Pre-register quota usage with CBP to prevent entry refusals near annual limits