Threshed Philippine Virginia Tobacco from Japan
Virginia flue-cured tobacco from the Philippines, wholly stemmed and threshed for cigarette manufacturing, entered per Additional U.S. Note 5. Processed to uniform strip form without refuse. HTS 2401.20.85 covers this quota-controlled import.
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
• Philippines quota strictly 3,000 MT; pre-verify availability via USTR portal
• Include threshing certificates; moisture content must meet unmanufactured standards
• Not for hand-rolled cigarette use per Note 5(e) to maintain classification