Virginia Flake Pipe Tobacco from Japan
Pressed Virginia flake cut pipe tobacco in retail pouches. Classified HTS 2403.19.20.80 as other consumer-marketed smoking tobacco in identical import form. Traditional manufactured product.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Flake processing confirmed as manufactured for 2403
• Retail pouch sizes prevent bulk reclassification
• Origin docs critical for non-quota countries