Flue-Cured Smoking Tobacco Pouch from Japan
Flue-cured loose smoking tobacco in consumer pouches with flavorings, intended for pipe or roll-your-own use. It qualifies for HTS 2403.19.20.80 as other retail-ready manufactured smoking tobacco, excluding substitutes or specific preparations. Packaging is unaltered for direct sale.
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
• Provide lab analysis confirming no tobacco substitutes exceeding proportion limits
• Use chapter 98 for duty-free samples but exclude from quota calculations
• Document export date if pre-1995 origin to qualify under US Note 5(d)