Pall Mall Ultra Lights 100s (Korean Quota Blend) from Germany
100mm ultra-light filter cigarettes meeting 9822.07.10 criteria with ≥30% U.S. tobacco content blended with Korean leaf, subject to annual Korea cigarette import quota established in U.S. note 31.
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
• Use licensed customs brokers familiar with Korea tobacco quota tracking
• Prepare for potential quota proration if demand exceeds annual limits
• Tar weight declaration critical for statistical reporting