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%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
• Monitor USTR quota status reports; enter before September 13 cutoff
• Include lab analysis confirming reconstitution
• Beware of blending with non-qualifying tobaccos triggering reclassification