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%Section 301 (forced labor) — European Union member state (col1 rate ≥ 10 percent): MFN >= 10% → no additional duty
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