Virginia Fire-Cured Tobacco Refuse for Pipe Blending from Japan
This is threshed refuse from Virginia fire-cured tobacco leaves, primarily stems and scraps, processed for blending into pipe tobacco mixtures rather than cigarettes. It falls under HTS 2401.30.27.50 as 'tobacco refuse' specified as 'Virginia fire-cured' intended for products other than cigarettes, excluding cigarette production per chapter notes.
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 country against US Note quotas (e.g
• 80,200 MT for Brazil); exceeding limits triggers higher duties
• Provide documentation proving end-use for non-cigarette products like pipe tobacco to avoid reclassification
• Label as 'Virginia fire-cured refuse' and include lab analysis confirming fire-curing method and non-cigarette intent