Light Air-Cured Maryland Tobacco Leaf from Japan
Unstemmed light air-cured Maryland-type tobacco leaves for pipe tobacco or roll-your-own non-cigarette products. HTS 2401.10.61 applies as unmanufactured, flue-cured equivalent light air-cured leaf without wrapper dominance, destined for products other than cigarettes.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Use chapter 98 for duty-free sample entries; ensure processing documentation confirms 'light air-cured' status
• Pitfall: Incorrect flue-cured/burley designation leads to reclassification
• Partner with licensed importers familiar with USTR regulations