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%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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