Flue-Cured Tobacco Midrib Scraps from Japan
Scraps from the central veins (midribs) of flue-cured tobacco leaves after leaf stripping, falling under HTS 2401.30.70.10 as other tobacco refuse. These rigid scraps are typically exported for industrial nicotine extraction.
Duty Rate — Japan → United States
350%
Rate breakdown
9903.05.480%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 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Use photos and processing records to prove midrib-only content during customs exam
• Pre-1995 exported tobacco may qualify for special rates per U.S
• Note 5(d)
• Separate from leaf fragments to prevent up-classification to unmanufactured tobacco