Philippine Cavendish Roll-Your-Own Tobacco from Japan
Cavendish-processed tobacco from the Philippines for roll-your-own cigarettes, entered under the 3,000 metric ton quota of U.S. Note 5. This product qualifies for HTS 2403.19.60 as manufactured smoking tobacco, not prepared for retail in identical consumer packaging.
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
• Confirm Philippine origin documentation; quota is strictly 3,000 MT annually, with no carryover
• Declare as 'not for retail sale in imported form' to avoid misclassification under consumer-prepared subheadings
• Consult USTR for current quota utilization before shipping to prevent entry refusal