Industrial Burley Reconstituted Filler Tobacco from Japan
Bulk reconstituted Burley tobacco specifically engineered as filler material for cigarette production from reconstituted leaf. Classified in HTS 2403.91.45.60 due to its Burley type and eligibility under quota provisions of U.S. note 5. Provides consistent burn and flavor in blended 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
• Cross-check against USTR quota bulletins; Zimbabwe (12,000 MT) often undersubscribed vs Brazil
• Require manufacturer's declaration of end-use for hand-rolled cigarette prep to qualify under note 5(e)