Fire-Cured Tennessee Stem Tobacco Waste from Japan
Unprocessed stem waste from fire-cured Tennessee tobacco, specifically under HTS 2401.30.23.35 as refuse not intended for cigarettes, suitable for industrial blending in pipe or plug tobacco.
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
• Document chain of custody to prove non-cigarette end-use and avoid Chapter Note reclassification to 2404
• Check for exemptions under Chapter 98 for samples
• Ensure bales are securely packaged to prevent damage during transit