Homogenized Maryland Tobacco Filler from Japan
Finely processed homogenized Maryland tobacco filler derived from reconstituted tobacco slurry, used as a base in non-cigarette products like roll-your-own pipe blends. Falls under 2403.91.43.80 due to its Maryland-specific characteristics and designation for products other than cigarettes.
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
• Include certificates of analysis specifying Maryland type and reconstitution process; check aggregate quotas under US Note (a)
• Avoid common pitfall of insufficient proof of non-cigarette use leading to 2403.11 reclassification