Dark Air-Cured Kentucky Tobacco Stems from Japan
Uncured stems from dark air-cured Kentucky tobacco, not cut, ground, or pulverized, classified under HTS 2401.30.23.40 as tobacco refuse intended for use in products other than cigarettes, such as pipe tobacco or chewing tobacco. These stems are a byproduct of leaf processing, retaining natural oils and flavors suitable for blending in non-cigarette 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 against U.S
• Note quotas (e.g
• 10,750 MT aggregate); exceeds may trigger higher duties or rejection
• Provide certification that stems are for non-cigarette products (e.g
• pipe tobacco) to avoid reclassification to cigarette subheadings
• Ensure documentation proves stems are not cut/ground/pulverized; common pitfall is improper stemming process description