Dark Burley Loose Smoking Tobacco from Japan
Dark-fired Burley tobacco in ribbon cut for roll-your-own or pipe use, sourced from Brazil under quota. Classified in 2403.19.60.60 as quota-eligible Burley smoking tobacco, distinct from homogenized or extract forms.
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
• Include lab certification confirming Burley varietal and manufacturing process to support quota classification
• Monitor fiscal year quotas (Sep 13-Sep 12) and use chapter 98 for duty-free samples if applicable
• Avoid bulk packaging not intended for retail to prevent reclassification as industrial tobacco