Marlboro Gold 100s Cigarettes (Korean Blend) from Germany
Filter cigarettes containing a blend of U.S.-grown flue-cured tobacco (at least 30% by weight) and Korean nonoriginating tobacco, classified under HTS 2402.20.10 as part of Korea's quantitative quota per U.S. note 31 to subchapter XXII. These qualify for special tariff treatment when meeting the tobacco content requirements for nonoriginating Korean goods.
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
• Verify U.S. tobacco content ≥30% by weight with lab analysis certificates to qualify under 9822.07.10 quota
• Monitor annual Korea cigarette quota (starting 1.1M units 2012, up to 2.5M+); excess falls to chapter 24 rates
• Ensure no originating Korean goods under GN33; only nonoriginating with U.S. tobacco mix