Kentucky Dark Air-Cured Stem Waste from Japan
Coarse, unprocessed stem waste from Kentucky dark air-cured tobacco plants, classified in HTS 2401.30.23.40 as tobacco refuse not suitable for cigarettes but perfect for extracting flavors in pipe mixtures or moist snuff. Retains characteristic smoky notes from air-curing process.
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
• Use phytosanitary certificates to confirm no contaminants; CBP often inspects for pests in unprocessed tobacco
• Avoid bulk packaging that suggests further processing; import in original farm/threshing state to match subheading
• Monitor U.S
• Note (e) for hand-rolled cigarette exceptions, but affirm non-cigarette intent to stay in this code