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Flue-Cured Virginia Threshed Tobacco (Bright Leaf) from Japan

Flue-cured Virginia tobacco, partly stemmed and threshed, classified under HTS 2401.20.85.10 as flue-cured type entered pursuant to U.S. Note 5 quota provisions. This bright leaf tobacco is processed for blending in cigarettes or other smoking products. It meets the chapter's criteria for unmanufactured, threshed tobacco refuse excluded.

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 entry falls within U.S

Note 5 quantitative limits (e.g

80,200 MT for Brazil) with proper origin documentation to avoid reclassification

Provide certificates of flue-curing method and threshing process; common pitfall is exceeding aggregate quotas leading to higher duties

Exclude Canadian, Israeli, or Mexican origins as they bypass these subheadings per U.S. notes