Maryland-Type Stemmed Tobacco for Hand-Rolled Cigarettes from Japan
Stemmed Maryland tobacco leaf, not threshed, light air-cured, entered under U.S. Note 5 for use in hand-rolled cigarettes per Note 5(e). HTS 2401.20.33.30 applies to this partly processed, wrapper-free varietal from quota nations like Philippines (3,000 MT). Prepared for consumer marketing without further manufacture.
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
• Declare intent for hand-rolled cigarette use per Note 5(e) to qualify under this subheading
• Avoid bulk packaging not 'prepared for marketing to ultimate consumer' to prevent reclassification
• Cross-check against country-specific limits (e.g
• 44 MT UK) before shipment