Pulverized Virginia Fire-Cured Tobacco Stems from Japan
Finely pulverized stems from Virginia fire-cured tobacco, classified in HTS 2401.30.35.50 as cut/ground/pulverized refuse under quota entry. These byproducts are threshed and processed for use in tobacco reconstitution or flavor extraction.
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
• Submit proof of threshed/unmanufactured status and fire-curing method; monitor Sept 13-Sept 12 quota periods
• Common pitfall: misdeclaring as leaf leads to penalties