Maryland Tobacco for Hand-Rolled Cigarette Prep from Japan
Unstemmed Maryland light air-cured tobacco designated for preparing hand-rolled cigarette tobacco per U.S. note 5(e). Enters under 2401.10.63.80 quota; not for cigarettes directly. Supports niche markets avoiding manufactured products.
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
• Docs must state 'for hand-rolled cigarette prep' to invoke note 5(e) treatment
• Track end-use post-import; diversion to cigarettes risks reclassification
• Quota aggregates with other note 5 subheadings; monitor total entries