Marlboro Gold 100mm Cigarettes from Germany
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.
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 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