Zimbabwe-Origin Maryland Smoking Tobacco from Japan
Maryland-type smoking tobacco sourced from Zimbabwe (12,000 MT quota), for general smoking excluding water pipes. Classified in 2403.19.60.80 pursuant to Note 5 as described other smoking tobacco of Maryland type.
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
• Specify origin on entry docs (e.g
• Zimbabwe certificate) to claim specific quota share
• Pre-1995 export docs enable special treatment per Note 5(d)
• Avoid FTZ manipulations counting as non-direct import