Burley Tobacco Pulp Sheets (Reconstituted) from Japan
Reconstituted Burley tobacco produced by dissolving pulp from tobacco scraps into paper-like sheets for industrial use. HTS 2403.91.45.60 applies to this quota-eligible Burley product under U.S. additional note 5. Essential for cost-effective blending in American Blend 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
• Label shipments clearly as 'Burley reconstituted tobacco' with origin certificates matching quota countries
• Avoid Chapter 98 sample duty-free claims for commercial quantities; reserved for legitimate samples only