Homogenized Flue-Cured Tobacco for Pipe Blends from Japan
Homogenized sheets or strips of flue-cured tobacco reconstituted for incorporation into premium pipe tobacco blends. HTS 2403.91.43.50 covers this as 'homogenized or reconstituted' tobacco for non-cigarette products.
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
• Track aggregate quota usage across fiscal year; excess incurs column 2 rates
• Documentation must specify 'bulk for further manufacture' to evade 2404 retail rule
• Consult USTR regulations for quota reallocations or extensions