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%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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