Flue-Cured Cut Tobacco Stems from Japan
Processed flue-cured tobacco stems that have been cut into small pieces, suitable for use in blending or manufacturing reconstituted tobacco sheets. Classified under HTS 2401.30.35.10 as flue-cured tobacco refuse in the form of cut stems, entered pursuant to U.S. Note 5 quota provisions for specific countries. These stems are a byproduct of leaf stripping, threshed and processed without further manufacturing.
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 eligibility under U.S
• Note 5 (e.g
• Brazil up to 80,200 MT); provide export certification prior to Sept 13 cutoff
• Include lab analysis confirming flue-cured type and cut/ground processing to avoid misclassification as uncut stems