Flue-Cured Virginia Tobacco Leaf (Burley Blend Alternative) from Japan
Partially stemmed flue-cured Virginia tobacco leaves, not threshed, containing under 35% wrapper tobacco, imported under U.S. Note 5 quota provisions for light air-cured types. This unmanufactured tobacco is used in cigarette blending. It falls under 2401.20.33.40 due to its specific curing method, stemming state, and quota eligibility.
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
• Verify exporter country against U.S
• Note 5 quotas (e.g
• Brazil, Zimbabwe) to avoid over-quota duties; provide warehouse withdrawal docs if applicable
• Include lab certification for wrapper content under 35% and flue-cured type