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
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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