Paper-Reconstituted Tobacco Sheet from Japan
Tobacco fibers extracted and reformed into paper-like reconstituted sheets using paper process technology, ideal for slim cigarettes. Qualifies under 2403.91.45.90 when from Philippines (3,000 MT quota) per Additional U.S. Note 5. Enables precise flavor control in 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
• Provide detailed reconstitution process flowcharts
• Track small Philippines quota carefully
• Label bales clearly to prevent mix-up with unflavored chewing tobacco