Chopped Virginia Fire-Cured Tobacco Stems for Blending from Japan
Chopped (cut) stems from Virginia fire-cured tobacco intended for cigarette blending, under HTS 2401.30.35.50 pursuant to U.S. Note 5. Remains unmanufactured refuse, similarly processed but not for retail sale.
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 'other than cigarettes' if for hand-rolled per U.S
• Note (e); ensure no retail packaging
• Pitfall: quota overage requires general rate subheading