Bulk Threshed Maduro Cigar Leaf Tobacco from Japan
Fermented Maduro cigar leaf, threshed and stripped, imported in 100kg bales for U.S. cigar manufacturers. HTS 2401.20.60.40 applies to this 'other' category of processed unmanufactured cigar tobacco.
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
• Include lab analysis confirming moisture content <15% to qualify as 'threshed' not fermented product
• File entries under correct statistical suffix .40 for 'other' to match quota tracking
• Beware of misdeclaration as wrapper vs filler; affects value and potential drawback claims