Burley Tobacco Leaf from Brazil from Japan
Partially stripped burley tobacco leaf from Brazil, light air-cured, not threshed or processed beyond stemming. Classified in HTS 2401.20.33 due to compliance with Additional U.S. Note 5 quota provisions for Brazilian light air-cured 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
• Track aggregate annual imports against Brazil's quota; use CBP's quota tracking system to avoid over-quota duties
• Exclude Canadian/Israeli/Mexican origin products, as they are not subject to Note 5 limits
• Document as 'not for cigarette use' if applicable to qualify under hand-rolled provisions