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Burley Tobacco Stems Bulk Bale from Japan

Uncured Burley tobacco stems, not cut, ground, or pulverized, packaged in large bulk bales for industrial processing. Classified under HTS 2401.30.23.20 as tobacco refuse (stems) intended for use in products other than cigarettes, such as pipe tobacco or chewing tobacco. Meets the definition of unmanufactured tobacco refuse without further processing.

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 against US aggregate quotas (e.g

3,000 MT for 'other countries'); exceedance shifts to higher duty subheadings

Provide documentation proving end-use in non-cigarette products (e.g

affidavits from buyer) to avoid reclassification

Ensure stems are truly 'not cut, ground, or pulverized' via lab inspection; minimal processing allowed but avoid stems resembling strips