Cut Virginia Fire-Cured Tobacco Stems from Japan
These are stems from Virginia fire-cured tobacco that have been cut into small pieces for processing, classified under HTS 2401.30.35.50 as cut tobacco refuse entered pursuant to U.S. Note 5 quota provisions. They are unmanufactured tobacco byproducts used in blending or extraction, not suitable for direct smoking.
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
• Verify origin country eligibility under U.S
• Note 5 quotas (e.g
• Brazil up to 80,200 MT); provide documentation proving export before Sept 13, 1995 if applicable
• Avoid exceeding annual aggregate limits to prevent reclassification