Flue-Cured Virginia Stemmed Tobacco from Japan
Flue-cured Virginia tobacco that has been partly or wholly stemmed but not threshed, classified under HTS 2401.20.57.40 as unmanufactured tobacco processed only to the extent of stemming/stripping without further treatment. This type is commonly used in cigarette blending due to its bright leaf color and mild flavor.
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 country of origin quotas under U.S
• Note 5; Brazil and Argentina have high limits but require tracking aggregate entries
• Provide lab certification confirming no wrapper tobacco content over 35% and stemming without threshing
• Avoid misclassification by documenting processing level; stemmed but unthreshed qualifies here, threshed moves to 2401.10