L&M Compact Cigarettes from Japan
Short-length filter cigarettes with blended tobacco, packaged 20 per pack for convenience. Classified under 2402.20.90.00 as other tobacco cigarettes.
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
• Validate 'identical form and package' status for retail import per US note
• Prepare for inspections focusing on undeclared additives or flavors
• Consult quota status for origins like Argentina (10,750 MT limit)