Burley Roll-Your-Own Tobacco from Japan
Fine-shred Burley tobacco marketed for rolling personal cigarettes, from Philippines quota allocation. Falls under 2403.19.60.60 as other smoking tobacco, Burley type, pursuant to chapter note 5 quota.
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
• Consult USTR regulations for quota proration if aggregate exceeds country limits
• Declare accurately as 'for products other than cigarettes' if used in hand-rolled per note 5(e)
• Include moisture content testing to confirm it's manufactured smoking tobacco, not raw