Reconstituted Flue-Cured Virginia Tobacco Paste from Japan
Paste form of reconstituted flue-cured Virginia tobacco, used as binder in cigar manufacturing or pipe tobacco blends, not for cigarettes. HTS 2403.91.43.50 applies to this homogenized product specified for other tobacco products.
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
• Submit cure-type analysis certificates; flue-cured must match Virginia profile to avoid burley reclass
• Pre-1995 export documentation allows quota bypass per US Note (d); retain for claims
• Declare exact end-use in entry summary to comply with 'products other than cigarettes' restriction