Burley Reconstituted Tobacco for Cigars from Japan
Homogenized Burley tobacco processed into binder leaf sheets for premium cigar production, sourced from quota-eligible countries like Malawi. Falls under 2403.91.45.90 as other reconstituted tobacco entered pursuant to Additional U.S. Note 5 quota provisions. Used in the cigar industry for consistent blending.
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
• Include laboratory analysis confirming reconstituted nature and Burley varietal
• Ensure no commingling with non-quota tobacco in shipments
• Monitor Malawi's 12,000 MT annual quota closely