Mixed Burley-Virginia Tobacco for Hookah Filler Base from Japan
Partly stripped, unthreshed mixture of burley and Virginia light air-cured tobacco for hookah (non-water pipe tobacco) filler. Qualifies for 2401.20.31 as unmanufactured leaf for non-cigarette smoking products.
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
• Distinguish from 2403.11 by absence of glycerol/molasses; provide lab analysis if challenged
• Use pre-1995 export docs for legacy quota eligibility per U.S
• Note 5(d)
• Ensure not packaged for retail to avoid 'prepared for consumer' reclassification