Maryland-Type Reconstituted Tobacco Binder Leaf from Japan
Reconstituted binder leaf sheets specifically from Maryland tobacco, created by pulping and extruding mid-stalk positions for use in cigarette construction. HTS 2403.91.45.80 applies as quota-eligible homogenized Maryland tobacco substitutes. Provides structural integrity in mid-market cigarette brands.
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 'Maryland reconstituted' with process details; CBP may test for glycerol/additives suggesting water pipe misclassification
• Use pre-1995 export docs for legacy quota eligibility per note 5(d); direct import required without warehouse/FTZ delays