2401.30.35.40/Cut Dark Air-Cured Kentucky Tobacco Stems/Japan

Cut Dark Air-Cured Kentucky Tobacco Stems from Japan

These are tobacco stems from dark air-cured Kentucky tobacco, cut into small pieces for processing. Classified under HTS 2401.30.35.40 as cut tobacco refuse (stems) from dark air-cured Kentucky and Tennessee varieties, entered pursuant to additional U.S. note 5 quota provisions. They are unmanufactured tobacco refuse, threshed and processed by cutting.

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%

Calculate with your customs value Verify classification with AI

Import Tips

• Verify origin country against U.S

• Note 5 quotas (e.g

• Brazil 80,200 MT); exceedance shifts to higher duty subheadings

• Provide documentation proving dark air-cured KY/TN type and stem composition; lab testing may be required for classification

• Exclude products of Canada, Israel, Mexico; track aggregate annual imports from Sept 13 to Sept 12 to avoid over-quota penalties