Whole Tobacco Stems from Brazil from Japan
Uncured, whole tobacco stems sourced from Brazilian flue-cured tobacco plants, not cut, ground, or pulverized, used primarily in tobacco blending. Classified under HTS 2401.30.33 as tobacco refuse (stems) meeting U.S. Note 5 quota provisions for Brazil (80,200 metric tons annually). These stems are threshed but remain in their natural, intact form for further processing.
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
• Verify export date and origin certificate to qualify under U.S
• Note 5 Brazil quota; exceeds 80,200 MT shifts to higher duty subheadings
• Provide documentation proving stems are not cut/ground/pulverized; CBP inspections common for refuse classification
• Avoid entries near September 13 quota reset; use Chapter 98 for duty-free samples but exclude from quota subheading