Flue-Cured Tobacco Stems from Zimbabwe from Japan
Flue-cured tobacco stems classified as tobacco refuse, processed similarly but not manufactured into other products. This falls under HTS 2401.30.37.90 as 'other' tobacco refuse described in Additional U.S. Note 5, entered pursuant to its quantitative provisions for Zimbabwe (12,000 metric tons annually).
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
• Verify origin certificate to confirm eligibility under Additional U.S
• Note 5 quota for Zimbabwe (12,000 MT from Sept 13 to Sept 12)
• Provide documentation proving it's tobacco refuse (stems/ midribs) not exceeding quota; track aggregate entries to avoid over-quota duties
• Avoid common pitfall of misclassifying as unmanufactured leaf (2401.10+); CBP requires proof of threshed/processed refuse status