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Reconstituted Tobacco Sheet for Pipe Blends from Japan

Thin sheets of homogenized or reconstituted tobacco made from processed tobacco stems and dust, intended for blending into pipe tobacco mixtures. This falls under HTS 2403.91.43.90 as 'homogenized or reconstituted tobacco' specifically designated for use in products other than cigarettes, such as pipe tobacco. It is not prepared for direct retail sale but for further manufacturing into non-cigarette tobacco 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

• Verify the product is explicitly labeled or documented as 'homogenized/reconstituted tobacco for non-cigarette use' to avoid reclassification into cigarette tobacco subheadings

• Provide manufacturer affidavits confirming end-use in pipe or chewing tobacco to comply with quota restrictions and duty preferences

• Check origin-specific quantitative limits under U.S

• Note 5; exceedances may trigger higher duties or denial of entry