Virginia Fire-Cured Flue-Cured Blend Refuse from Japan
Mixed refuse from Virginia fire-cured and flue-cured tobacco threshing operations, primarily fire-cured dominant. HTS 2401.30.37.50 covers this as Virginia fire-cured refuse under quota. Used in hand-rolled cigarette tobaccos per U.S. Note 5(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
• Specify end-use as non-cigarette if applicable to avoid Note 5(e); aggregate entries Sept 13-Sept 12
• Beware bulk vs retail packaging distinction per U.S. note