Cigar Scrap Refuse from Japan
Scrap generated from cigar leaf preparation not fitting quota subheadings, under HTS 2401.30.70 as other refuse. Used in reconstituted products.
Duty Rate — Japan → United States
360%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Differentiate from usable cigar leaf (2402) with waste ratio proof
• Aggregate quota tracking essential for multi-origin shipments
• Customs valuation based on refuse market rates, not leaf