2401.30.35.50/Processed Cut Virginia Fire-Cured Tobacco Stems/Japan

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%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%

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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