Plug Cut Chewing Tobacco from Germany
Compressed plug of chewing tobacco cut into portions, flavored with rum or fruits for oral enjoyment. Classified in 2403.99.90.70 as other manufactured tobacco for chewing.
Duty Rate — Germany → United States
350%
Rate breakdown
9903.05.380%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 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document as chewing tobacco distinct from snuff; moisture tests prevent misclassification
• Comply with state excise tax reporting post-import
• Use tamper-evident seals for consumer safety