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%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 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