Virginia Flue-Cured Leaf for Hand-Rolled Cigar Tobacco from Japan
Light air-cured Virginia flue tobacco, partly stemmed, for premium hand-rolled cigars. 2401.20.31 designation for non-cigarette end-use per U.S. notes.
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
• Use U.S
• Note 5(e) language for 'hand-rolled cigarettes' distinction if applicable, but affirm non-cigarette
• Maintain chain-of-custody docs proving cigar manufacturer end-use
• Test for wrapper percentage to stay under 35% limit