Homogenized Burley Tobacco for Cigarette Blending from Japan
Finely processed reconstituted Burley tobacco in bulk form, created by pulping and reforming tobacco waste into a homogeneous product. Falls under HTS 2403.91.45.60 as 'other' reconstituted Burley subject to U.S. quota provisions in additional note 5. Used by manufacturers to enhance cigarette filler with mellow, earthy notes.
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 laboratory analysis confirming Burley varietal and reconstituted composition to avoid misclassification as unflavored tobacco
• Monitor quota usage via USTR reports; over-quota entries default to higher column 1-general rates