Burley Flue-Cured Leaf for Cigar Fillers from Japan
Partly stripped burley flue-cured tobacco, not containing wrapper, unthreshed, for cigar binder/filler blends (not wrapper). HTS 2401.20.31.40 covers this light air-cured leaf for non-cigarette products like cigars. Bulk imported for premium cigar makers.
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
• Differentiate filler from wrapper tobacco; over 35% wrapper triggers different subheading
• Provide blender contracts showing cigar end-use for smooth clearance
• Annual quota proration may apply; plan shipments before September 13 cutoff