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

10%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 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