Processed Cut Virginia Fire-Cured Tobacco Stems from Japan
Cut and similarly processed stems from Virginia fire-cured tobacco, entered under HTS 2401.30.35.50 quota for refuse. Used in hand-rolled cigarette preparation per U.S. Note (e).
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
• Label as 'for hand-rolled cigarettes' if applicable per note (e); ensure direct import from origin pre-1995 if claiming exception
• Pitfall: retail intent triggers consumer subheading