Kentucky-Tennessee Dark Cured Tobacco Shreds from Japan
Shredded refuse from dark air-cured tobacco grown across Kentucky and Tennessee fire-cure belts, used in pipe and chewing blends. HTS 2401.30.27.40 applies to this regional specific non-cigarette tobacco refuse.
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 bales clearly with 'For Non-Cigarette Use Only' to support subheading claim
• Maintain chain-of-custody records from farm to port for quota verification
• Test for glycerol content; presence could trigger water pipe tobacco exclusion rules