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
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 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