Brazilian Flue-Cured Virginia Tobacco Leaf from Japan
Partially stemmed flue-cured Virginia tobacco leaf from Brazil, not threshed, containing less than 35% wrapper tobacco. This unmanufactured tobacco falls under HTS 2401.20.33 as it is described in Additional U.S. Note 5 and entered pursuant to its quantitative provisions for Brazilian tobacco imports.
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 entry falls within Brazil's 80,200 metric ton quota under Additional U.S
• Note 5; exceedance shifts to higher duty subheadings
• Provide origin certification and documentation proving export before September 13, 1995 if claiming legacy provisions
• Label accurately as flue-cured/light air-cured, not threshed, <35% wrapper to avoid reclassification