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Virginia Sun-Cured Flue-Cured Tobacco Strips from Japan

Partially stemmed and threshed Virginia sun-cured tobacco leaves, processed for use in cigarette blending. This tobacco falls under HTS 2401.20.85.55 as it is unmanufactured, threshed Virginia sun-cured tobacco entered pursuant to U.S. Note 5 quota provisions. It is imported in bulk for further manufacturing into consumer tobacco products.

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 origin country eligibility under U.S

Note 5 quotas (e.g

Brazil up to 80,200 MT); provide export documentation prior to Sept 13, 1995 for special rates

Include lab certification of Virginia sun-cured type and threshed processing; avoid exceeding aggregate annual limits