Light Air-Cured Maryland Pipe Tobacco Leaf from Japan
High-quality Maryland tobacco leaf, partly stemmed, light air-cured, not containing wrapper, destined for pipe tobacco manufacturing excluding cigarette production. Classified in HTS 2401.20.31.30 for its Maryland designation and non-cigarette purpose aligning with chapter and US notes. Imported unthreshed in large bundles.
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
• Use chapter 98 for duty-free samples; track annual quotas per country in US Note (a)
• Document end-use affidavits to distinguish from cigarette tobacco per US Note (e)