Flue-Cured Virginia Tobacco Leaf from Japan
Unstemmed flue-cured Virginia tobacco leaves, light air-cured, intended for use in pipe tobacco blends or rolling tobacco products other than cigarettes. This falls under HTS 2401.10.61.90 as unmanufactured tobacco not stemmed/stripped, not for cigarette production, and classified as 'other' flue-cured leaf.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Verify end-use declaration as 'for products other than cigarettes' to avoid reclassification to cigarette-specific subheadings
• Provide origin certificates and comply with U.S
• Note quota limits if from countries like Brazil or Zimbabwe (e.g
• 80,200 MT aggregate)
• Ensure proper documentation excluding Chapter 98 sample provisions unless eligible for duty-free treatment