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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%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%

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