Fire-Cured Kentucky Burley Tobacco Leaves from Japan
Threshed fire-cured tobacco leaves from Kentucky, partly stemmed and processed for blending in cigarettes or pipe tobacco. Classified under HTS 2401.20.85.35 as fire-cured Kentucky and Tennessee tobacco entered pursuant to additional U.S. note 5 quota provisions. Meets chapter requirements for unmanufactured, threshed tobacco refuse excluded.
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 export date prior to September 13 for legacy quota eligibility; provide USTR-approved documentation proving fire-curing method and regional origin
• Track aggregate quota usage across all note 5 subheadings to avoid over-entry penalties