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Marlboro Gold 100s Cigarettes from Germany

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.

Duty Rate — Germany → United States

10%

Rate breakdown

9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%

Import Tips

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