Flue-Cured Virginia Reconstituted Tobacco from Brazil from Japan
Reconstituted tobacco sheets made from flue-cured Virginia tobacco, processed into homogenized form for use in cigarettes or pipe blends. This falls under HTS 2403.91.45 as 'homogenized or reconstituted tobacco' from Brazil, a designated country under Additional U.S. Note 5, subject to its quantitative limits and duty provisions.
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
• Verify export date and origin documentation to meet U.S
• Note 5 requirements; track annual quotas as they fill quickly
• Obtain certificate of origin from Brazilian authorities
• Avoid misclassification by confirming reconstitution process