Flue-Cured Blend for Handmade Cigarette Tobacco from Japan
Flue-cured multi-origin blend prepared for hand-rolled cigarettes, entered under European Community aggregate quota. Classified 2403.19.60.50 per note 5(e) as used to prepare cigarette tobacco for ultimate consumer hand-rolling. Not machine-made cigarette form.
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
• Explicitly declare 'for hand-rolled cigarettes to ultimate consumer' per note 5(e)
• Aggregate EU quota tracking required for multiple member state origins
• Prevent over-quota entry by pre-checking USTR published balances