2403.91.45.60/Burley Reconstituted Tobacco Sheets/Japan

Burley Reconstituted Tobacco Sheets from Japan

Thin sheets of homogenized Burley tobacco made from reconstituted tobacco stems, dust, and scraps, processed into a uniform sheet form. Classified under HTS 2403.91.45.60 as reconstituted Burley tobacco entered pursuant to U.S. Note 5 quota provisions for specific countries. Primarily used in cigarette blending for its nutty flavor profile.

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%

Calculate with your customs value Verify classification with AI

Import Tips

• Verify origin country eligibility under U.S

• Note 5 quotas (e.g

• Brazil up to 80,200 MT) and obtain USTR approval before entry

• Provide documentation proving export before Sept 13, 1995 if claiming legacy provisions; exclude Canada/Israel/Mexico products