Shisha Tobacco Base for Non-Water Pipe from Japan
Tobacco blend prepared for hookah-style smoking but without glycerol or molasses, intended for dry pipe use. Classified under 2403.19.30 as other non-cigarette smoking tobacco.
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
• Test for glycerol content (< defined threshold) to avoid 2403.11.00 reclassification
• Provide affidavits confirming non-water pipe end-use despite shisha labeling
• Comply with FDA tobacco regulations alongside HTS quota documentation