2403.91.45.50/Flue-Cured Tobacco Paper Sheets/Japan

Flue-Cured Tobacco Paper Sheets from Japan

Paper-like reconstituted sheets made exclusively from flue-cured tobacco fibers, used in cut-rag for cigarettes. Classified in HTS 2403.91.45.50 for flue-cured reconstituted under quota provisions. Process mimics paper production for uniform burning.

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%

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Import Tips

• Ensure no aromatic additives to avoid reclassification as flavored tobacco

• Document exact quantity per entry; aggregates apply across all listed subheadings