Kentucky Dark-Fired Cured Pipe Tobacco Leaf from Japan
Partially stemmed and threshed dark-fired (air-cured) tobacco from Kentucky, prized for pipe tobacco blends due to its smoky profile. HTS 2401.20.85.40 applies as it matches the dark-air cured Kentucky/Tennessee description under quota provisions. Processed but unmanufactured for further blending.
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
• Use chapter 98 for duty-free samples; document direct import from origin if pre-1995 export
• Avoid misdeclaration as flue-cured to prevent penalties
• Coordinate with USTR regulations on quotas