Flue-Cured Virginia Bright Leaf Tobacco from Japan
Flue-cured Virginia bright leaf tobacco is a light-colored, high-nicotine unmanufactured tobacco grown primarily in the U.S. Southeast and processed by flue-curing to preserve sugars and aroma. This specific type falls under HTS 2401.10.65.30 as unstemmed, flue-cured leaf not containing wrapper tobacco or over 35% wrapper, intended for blending in cigarettes.
Duty Rate — Japan → United States
350%
Rate breakdown
9903.05.480%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 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify origin country quotas under U.S
• Note 5; flue-cured from Brazil or Argentina may qualify for specific limits
• Provide certificates of flue-curing process and leaf type to confirm classification as unstemmed, non-wrapper flue-cured
• Avoid misdeclaration as stemmed (2401.20) which changes duty rates and quota applicability