Raw Burley Stems for Hand-Rolled Cigarette Tobacco from Japan
Unprocessed Burley tobacco stems imported under AN5 quota provisions, suitable for preparing hand-rolled cigarette tobacco per US note (e). These stems provide body and slow burn characteristics valued by consumers making their own cigarettes. HTS 2401.30.33.20 applies to uncut/unground stems from quota-eligible countries.
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 end-use for hand-rolled cigarettes to qualify under US note (e); avoid cigarette manufacturing declarations
• Verify stems meet 'not cut, not ground, not pulverized' criteria through lab analysis if challenged by Customs
• Enter before September 13 quota reset; pre-1995 export documentation may allow special treatment per AN5(d)