Fire-Cured Kentucky Cut Tobacco Stems from Japan
Cut fire-cured Kentucky tobacco stems are pulverized unmanufactured tobacco refuse derived from the Fire-Cured Kentucky-Tennessee type, processed for use in blends or further manufacturing. Classified under HTS 2401.30.35.35 as cut tobacco stems entered pursuant to U.S. Note 5 quota provisions for fire-cured varieties. These stems provide bulk filler material valued for their robust flavor profile.
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 certificate proving export from quota-eligible countries (e.g
• Brazil, Zimbabwe) before September 13 period; exceeds aggregate limits trigger higher duties
• Include lab analysis confirming fire-cured Kentucky-Tennessee type and pulverized stem composition
• Track annual quota usage via USTR portal to avoid reclassification