Oriental Reconstituted Tobacco from Turkey from Japan
Reconstituted oriental tobacco varieties (e.g., Izmir type) formed into sheets via paper-process reconstitution for aromatic cigarette blends. Qualifies under HTS 2403.91.45 as described in U.S. Note 5 'other countries' provision with 3,000 MT limit.
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 proof of reconstitution method (e.g
• slurry process docs)
• Track aggregate 'other countries' quota usage
• Common pitfall: incorrect country-of-origin declaration voids eligibility