Flue-Cured Homogenized Tobacco Filler from Japan
Granular homogenized tobacco derived from flue-cured leaves, reconstituted into filler material for blending in pipe tobacco or chewing tobacco products. Falls under HTS 2403.91.43.50 due to its reconstituted nature and designation for non-cigarette end uses.
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
• Provide blending end-use affidavits; CBP may scrutinize for cigarette diversion per US Note (e)
• Aggregate imports monitored under country-specific quotas; track September 13-12 period limits
• Avoid retail packaging to prevent override to heading 2404 per chapter note