US Kentucky Burley Pipe Tobacco Returned from Europe from China
Pipe tobacco made from US-grown Kentucky burley, exported to Europe for specialty blending, returned unsold. Qualifies under 9801.00.80.30 as previously exported US tobacco product from Chapter 24 eligible for duty-free reentry. Documentation proves US origin and export history.
Duty Rate — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Retain original US production records and export bills of lading; declare exact quantities matching export documentation; avoid common pitfall of missing drawback certification which disqualifies entry