Flue-Cured Bright Leaf Tobacco Bale from Japan
Bales of partly stemmed flue-cured bright leaf tobacco, unthreshed, with wrapper content under 35%. Primarily grown in the US Southeast, used in American blend cigarettes. HTS 2401.20.35.40 covers this as other light air-cured unmanufactured tobacco.
Duty Rate — Japan → United States
350%
Rate breakdown
9903.05.480%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Confirm exclusion from Canada/Israel/Mexico quotas per US note (b)(i)
• Provide humidity and moisture content certificates for customs valuation
• Separate from cigarette tobacco preparations to avoid 2401.20.85 if for hand-rolled use