Fire-Cured Kentucky Burley Tobacco Leaves from Japan
These are threshed fire-cured tobacco leaves from Kentucky, partly stemmed, intended for use in pipe tobacco blends or chewing tobacco products, not cigarettes. Classified under HTS 2401.20.83.35 due to their specific fire-curing method, origin, processing (threshed), and non-cigarette end use as per chapter notes.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%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 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify origin documentation proving Kentucky/Tennessee fire-curing to match subheading; misclassification risks higher duties
• Ensure compliance with U.S
• Note quota limits for non-FTA countries (e.g
• 10,750 MT aggregate); track annual imports
• Provide end-use certification that tobacco is for products other than cigarettes to avoid reclassification under cigarette subheadings