Oriental Tobacco Aromatic Shreds from Germany
Finely shredded Oriental tobacco infused with fruit essences for rolling or pipe smoking, manufactured into ready-to-use form. HTS 2403.99.60.70 applies to imports from Note 5 countries (e.g., Philippines, 3,000MT quota) as other manufactured tobacco not elsewhere specified. Meets criteria for processed tobacco excluding extracts or homogenates.
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
• Document chain of custody to prove direct import from origin; warehouse withdrawals count toward quota
• Exclude Canada/Israel/Mexico products as they bypass these subheadings per U.S
• Note 5(b)
• Label fiber content and intended use to prevent shifts to cigarette-specific codes like 2403.19