Flue-Cured Bright Leaf for Chewing Tobacco Blends from Japan
Bright flue-cured tobacco, partly stemmed and unthreshed, destined for chewing tobacco production excluding cigarettes. HTS 2401.20.31 applies to this light air-cured leaf for non-smoking or non-cigarette oral use.
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
• Include processing statements confirming no cigarette use per U.S
• Note 5(e) for hand-rolled distinctions
• Document leaf grade and curing type to confirm 'flue-cured/light air-cured' classification
• Prepare for CBP verification of wrapper content under 35% threshold