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Threshed Flue-Cured Virginia Tobacco from Japan

Flue-cured Virginia tobacco that has been threshed and stripped, intended for use in pipe tobacco blends or rolling tobacco products other than cigarettes. This unmanufactured tobacco falls under HTS 2401.20.83.90 as it is partly or wholly stemmed/stripped, threshed, and specified for non-cigarette applications like hand-rolled cigars or pipe mixtures.

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 origin country quota eligibility under US Note 5 to avoid excess duty rates

Provide end-use certification confirming non-cigarette application to justify classification

Ensure proper documentation of threshing process and avoid cigarette blend additives