Kentucky Dark Fire-Cured Pipe Tobacco Base from Japan
Threshed dark fire-cured leaf from Kentucky for pipe tobacco blending, partly stemmed without retail packaging. HTS 2401.20.85.35 for quota-eligible fire-cured under note 5; excludes inhalation-without-combustion per chapter definition.
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
• Certify no glycerol/molasses addition to prevent water pipe tobacco misclassification; use chapter 98 for duty-free samples
• Coordinate with USTR for quota balance reporting