Flue-Cured Burley Tobacco Leaf for Pipe Blends from Japan
Partially stemmed flue-cured burley tobacco leaf, not threshed, intended for blending into pipe tobacco mixtures rather than cigarettes. This unmanufactured tobacco falls under HTS 2401.20.31.40 as it is light air-cured, contains no wrapper tobacco, and is specified for non-cigarette products like pipe tobaccos. It arrives in bales for further processing by blenders.
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
• Verify origin country quotas under U.S
• Note 2 to avoid over-quota duties; Brazil and Argentina have high limits
• Provide documentation proving end-use for non-cigarette products like pipe tobacco to qualify under this subheading
• Ensure tobacco is partly stemmed but not threshed; improper processing may shift to threshed categories