Tennessee Fire-Cured Dark Tobacco Strips from Japan
Partly stemmed, threshed fire-cured dark tobacco from Tennessee regions, used primarily in chewing tobacco and snuff blends. Falls under HTS 2401.20.85.35 for fire-cured Kentucky-Tennessee types within U.S. note 5 quantitative limits. Excludes fully manufactured or combustion-inhalation products per chapter notes.
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
• Include lab certification of fire-curing process (no flue or sun curing); aggregate entries with other note 5 tobaccos cannot exceed country-specific limits like 80,200 MT for Brazil
• Avoid classification as 'prepared for retail' to prevent shift to 2403