2403.19.60.80/Maryland-Type Smoking Tobacco for Pipe/Japan

Maryland-Type Smoking Tobacco for Pipe from Japan

This is a flue-cured Maryland-type smoking tobacco, imported within the quota limits specified in Additional U.S. Note 5 to Chapter 24, suitable for pipe smoking. It falls under HTS 2403.19.60.80 due to its classification as 'other' smoking tobacco (not water pipe or for cigarettes) described in the note and entered pursuant to its provisions. The specific Maryland subtype distinguishes it within this subheading.

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

Calculate with your customs value Verify with the Tariff Assistant

Import Tips

• Verify origin country eligibility under Additional U.S

• Note 5 quotas (e.g

• Brazil, Zimbabwe) and track aggregate annual limits to avoid over-quota duties

• Provide documentation proving export before September 13, 1995, if claiming special grandfathered treatment; exclude Canada, Israel, Mexico products

• Label as 'for pipe use' to avoid misclassification; common pitfall is exceeding quota without proper USTR approval