Pulverized Flue-Cured Stems for Reconstituted Sheet from Japan
Finely pulverized stems from flue-cured tobacco, exported for paper-reconstitution into tobacco sheets used in cigarette production. HTS 2401.30.35.10 applies to these cut/ground/pulverized refuse entered under U.S. Note 5 from eligible origins like Argentina or Malawi. Excludes any manufactured additives per definition.
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
• Declare intended use as 'products other than cigarettes' per U.S
• Note 5(e) for hand-rolled qualification if applicable
• Ensure no commingling with leaf to maintain refuse classification