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%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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