Whole Flue-Cured Virginia Tobacco Stems from Japan
Intact stems from flue-cured Virginia tobacco variety, unprocessed and in natural form, for extraction or blending in non-cigarette tobacco products. Falls under 2401.30.23.10 due to flue-curing method, stem form as tobacco refuse, and non-cigarette end-use like snuff or cigars.
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
• Label shipments clearly as 'flue-cured stems for non-cigarette use' with processing certificates to meet tariff description
• Check aggregate quotas for origins like European Community (9,956 MT); excess incurs higher duties
• Avoid common pitfall of commingling with cigarette-bound stems, which requires separate entries