Flue-Cured Reconstituted Tobacco Sheets from Japan
Thin sheets of homogenized flue-cured tobacco made from reconstituted tobacco leaves, processed for use in rolling tobacco products like pipe tobacco or hand-rolled cigars. Classified under HTS 2403.91.43.50 as flue-cured reconstituted tobacco intended for products other than cigarettes. Excludes cigarette tobacco per chapter notes.
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
• Verify flue-cured Virginia tobacco content via lab testing; misclassification as burley shifts to other subheadings
• Include origin certificates for quota eligibility under US Note (a); exceeds limits redirect to higher duties
• Label as 'for non-cigarette use' to avoid reclassification under cigarette-specific codes