Burley Pipe Tobacco Blend from Japan
A loose-cut blend of Burley tobacco designed for pipe smoking, imported from Argentina within the quota limits of Additional U.S. Note 5. It falls under HTS 2403.19.60.60 as 'Other' smoking tobacco specified as Burley, prepared for retail sale. This classification applies to non-cigarette smoking tobaccos entered pursuant to quota provisions.
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
• Verify origin country eligibility under Additional U.S
• Note 5 (e.g
• Argentina quota 10,750 MT) and obtain USTR approval before entry
• Provide documentation proving it's Burley variety and entered pursuant to quota provisions; track aggregate annual imports to avoid over-quota duties
• Label packages clearly as 'Burley Tobacco for Pipe Use' to prevent misclassification as cigarette tobacco