Burley Reconstituted Tobacco Sheets from Malawi from Japan
Homogenized burley tobacco reconstituted into thin sheets for blending in American-style cigarettes. Classified in 2403.91.45 pursuant to Additional U.S. Note 5 for Malawi-origin products within the 12,000 metric ton quota.
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
• Monitor USTR quota status reports; enter before September 13 cutoff
• Include lab analysis confirming reconstitution
• Beware of blending with non-qualifying tobaccos triggering reclassification