Flue-Cured Oriental Threshed Tobacco Leaves from Japan
Flue-cured Oriental-style tobacco, stemmed, threshed, and processed similarly, entered under HTS 2401.20.85.10 per U.S. Note 5. Aromatic leaves for pipe or blend tobaccos. Qualifies as partly stemmed unmanufactured tobacco.
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
• Document threshing process to distinguish from manufactured products; avoid 2404 catch-all for any further treatment
• Confirm country-specific quotas (e.g
• 12,000 MT Malawi); common error is aggregate miscalculation across EU origins
• Prepared for hand-rolled cigarettes? Still classifiable here unless marketed as final consumer product