Value Pack Grape Cigarillos from Japan
Grape-flavored cigarillos in value packs, tobacco-based and valued below 15¢ per unit. Short and slim for easy carry, they use natural tobacco with flavor essences, fitting HTS 2402.10.30 criteria. Sold for retail consumption.
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
• Calculate value per individual unit, not pack, for subheading accuracy
• Comply with 'prepared for marketing to ultimate consumer' US note for retail packs
• Avoid Canadian/Israeli/Mexican origins if claiming quota subheadings