Virginia Sun-Cured Tobacco Strips from Japan
Loose strips of Virginia sun-cured tobacco leaves that have been threshed but remain unmanufactured, classified as tobacco refuse under HTS 2401.30.37.60 due to their processed yet unfinished state. This type is specifically entered pursuant to U.S. Note 5 provisions for quota-limited imports. It is commonly used in pipe blends or as a base for further processing.
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
• Malawi, Zimbabwe) and obtain USTR approval before entry
• Provide documentation proving 'Virginia sun-cured' type and refuse status; entries exceeding aggregate limits face higher duties
• Avoid misclassification as stem tobacco (2401.30.35); include lab analysis of curing method and processing level