Marlboro Gold 100mm Cigarettes

100mm king-size cigarettes with a gold filter and light tobacco blend, manufactured in Korea using a mix of US-grown (30%+) and imported tobacco. Classified under HTS 9822.07.25 as Korean-origin cigarettes in subheading 2402.20.90 meeting the quantitative limits and US tobacco content requirements of U.S. note 31. These qualify for special tariff treatment within the annual quota for Korean cigarettes.

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 containing over 60% originating Korean tobacco

Cigarettes with primarily Korean-origin tobacco fall under the standard Korean FTA provision rather than the special US-tobacco mix quota of 9822.07.25

2402.20Higher: 37.3% vs 10%

If wrappers and binders wholly from US-grown tobacco

Higher US tobacco content in wrapper/binder shifts classification to wrapper tobacco-dominant provisions outside Chapter 98 special programs

9802.00.40Same rate: 10%

If US goods exported for repair/alteration and returned

US-manufactured cigarettes sent abroad for packaging/rework qualify under US goods returned provisions rather than Korean-origin classification

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Import Tips & Compliance

Verify compliance with U.S. note 31 requiring 30%+ US-grown tobacco by weight; obtain Korean certificate of origin; monitor annual quantitative limits (2.5M kg max) via Federal Register notices to avoid column 1-general rates