Marlboro Gold 100s Cigarettes

Filter cigarettes containing a blend of U.S.-grown and Korean tobacco, classified under HTS 9822.07.15 as goods of Korea per U.S. note 31 with at least 30% U.S. leaf tobacco by weight. These fall within subheading 2402.20.80 for cigarettes not containing clove, subject to the annual quantitative limitation for Korean-origin tobacco products.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+10.0%10%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

2402.20.80.00Higher: 37.3% vs 10%

If exceeding quantitative limit or <30% U.S. tobacco

Reverts to general rate for cigarettes not containing clove when Korean goods limits are exhausted.

9808.00.30.00Same rate: 10%

If emergency war materials or government imports

Statistical reporting for special imports like military use follows 9808 format with base chapter 24 code.

9820.11.27Same rate: 10%

If qualifying under different trade program

Alternative special tariff programs may apply if not meeting Korea-specific quantitative restrictions.

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Import Tips & Compliance

Verify U.S. leaf tobacco content ≥30% by weight with supplier certification and lab testing to qualify under note 31(a)

Monitor annual quantitative limits (e.g

1.6M units in 2014) via USTR Federal Register notices; apply early

Maintain detailed records of tobacco origin blend; avoid drawback-exported goods per chapter exclusions