Kentucky Burley Shredded Tobacco from Japan
Shredded Burley from Kentucky region, manufactured for versatile smoking in pipes or bowls. HTS 2403.19.90.60 covers this as other Burley-type smoking tobacco. Medium cut for even burn.
Duty Rate — Japan → United States
350%
Rate breakdown
9903.05.480%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 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Specify regional origin in invoices to justify Burley subclass
• Avoid glycerol mixtures to stay out of water pipe tobacco subheading
• Prepare for CBP scrutiny on 'manufactured' vs. raw tobacco distinctions