Flue-Cured Maryland Homogenized Tobacco Paste from Japan
Semi-processed paste of homogenized Maryland flue-cured tobacco, derived from reconstituted slurry for further sheet formation in tobacco processing. Classified in 2403.91.45.80 as other reconstituted Maryland tobacco under quota. Used in industrial blending before final cigarette production.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document industrial end-use to distinguish from consumer products; retail packaging triggers 2404
• Annual quota resets Sept 13—coordinate with importers to avoid overages shifting to general rates