Flue-Cured Bright Leaf Tobacco (Quota Entry) from Japan
Wholly stemmed flue-cured bright leaf tobacco, not processed beyond stripping, no wrapper, entered under Note 5 for countries like Brazil. Common in U.S. cigarette production. 2401.20.33.40 applies to its light-cured, unthreshed form and quota status.
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
• Use USTR regulations for quota tracking; declare as 'other than cigarettes' if for hand-rolled to match note (e)
• Separate bulk from retail-packaged to avoid 'prepared for consumer' rules