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%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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