Thai Rustica Pipe Tobacco Blend from Japan
Rustica tobacco blend from Thailand, manufactured for pipe smoking and entered under the 7,000 MT quota provision of U.S. Note 5. This falls under HTS 2403.19.60 for other quota-specified smoking tobacco.
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
• Reference U.S
• Note 5 explicitly in entry summary (CBP Form 7501) for proper duty assessment
• Ensure no aromatic oils that could qualify as water pipe tobacco under 2403.11.00
• Track fiscal year quota (Sep 13-Sep 12) via USTR portal to time imports effectively