Flue-Cured Burley Shredded Tobacco from Germany
Shredded Burley tobacco from flue-curing process, manufactured for use in rolling your own cigarettes or pipe blends, sourced from Malawi within quota limits. Classified in HTS 2403.99.60.60 as quota-eligible Burley manufactured tobacco substitutes not for retail packaging. It meets the chapter's distinction for processed tobacco used in products other than pre-made cigarettes.
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 flue-cured Burley composition via lab testing; misidentification as Oriental tobacco shifts classification
• Enter only under quota provisions—overages face higher duties; track withdrawals from warehouse carefully
• Label as 'for further manufacturing' to avoid reclassification as retail-ready under 'prepared for marketing to ultimate consumer'