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Sheeted Burley Homogenized Tobacco for Roll-Your-Own from Japan

Large sheets of reconstituted Burley tobacco designed for shredding into roll-your-own tobacco, excluding cigarette use per declaration. Classified in 2403.91.43.60 for its Burley reconstituted form and specified non-cigarette application.

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 evidence RYO is for non-cigarette products like bidis or other formats

Confirm origin eligibility under quota list to access specified rates

Test for glycerol content; presence may reclassify to water pipe subheading