Paper-Reconstituted Tobacco from Guatemala from Japan
Tobacco reconstituted via paper slurry process into thin sheets from Guatemala leaf, entered pursuant to its 10,000 MT quota in U.S. Note 5.
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
• Certify paper-process method in docs
• Monitor September 13-12 quota year
• Pitfall: Retail packaging shifts to 'prepared for consumer' notes