Flue-Cured Virginia Stems for Roll-Your-Own Tobacco from Japan
Raw flue-cured tobacco stems, unprocessed (not cut/ground/pulverized), entered under quota for preparing RYO tobacco marketed to consumers for hand-rolled cigarettes or fine-cut pipe mixes. These stems offer mild, sweet flavor profile typical of flue-curing method. Fits 2401.30.33.10 as quota-eligible flue-cured stems.
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
• Document intended use for 'products other than cigarettes' or RYO per Note 5(e) to qualify; include processing affidavits
• Monitor entry dates (Sep 13-Sep 12 cycle) and remaining quota balances via USTR resources to prevent reclassification at higher rates
• Ensure stems remain in 'not cut, not ground, not pulverized' state at import to avoid 2401.30.35 categorization