Lucky Strike Original Filtered Kings (Quota Pack) from Germany
King size filtered cigarettes combining U.S. flue-cured tobacco (≥30% wt) with nonoriginating Korean tobacco, classified 2402.20.10 but entered via 9822.07.10 Korea quota per subchapter note 31 quantitative limits.
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
• Lab test tobacco content prior to export; CBP may sample for compliance
• Declare exact quota subheading (9822.07.10 vs .15-.25) based on cigarette specs
• Excise tax separate from customs duty; ensure proper bonding