Fire-Cured Virginia Stem Scraps for Roll-Your-Own Tobacco from Japan
Coarse stem scraps from Virginia fire-cured tobacco, threshed and baled for use in roll-your-own (RYO) tobacco products, explicitly not for cigarettes. Classified in 2401.30.27.50 due to its refuse status, Virginia fire-curing, and non-cigarette application as per US notes on end-use.
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
• Declare exact quantity and origin; track aggregate imports under US Note (a) limits to avoid over-quota penalties
• Include affidavits or contracts showing RYO end-use, as misdeclaration to cigarette use changes subheading