Flue-Cured Homogenized Tobacco Sheets from Japan
Thin sheets of reconstituted tobacco made primarily from flue-cured Virginia tobacco through a process of pulping, mixing with binders, and casting into sheets. Classified under HTS 2403.91.4750 as 'homogenized or reconstituted tobacco' that is flue-cured and not further prepared for specific retail products. Used as a base material in cigarette manufacturing.
Duty Rate — Japan → United States
350%
Rate breakdown
9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
Import Tips
• Verify flue-cured content exceeds 50% to qualify under this subheading; provide lab analysis certificates
• Check U.S. tobacco import quotas under Additional U.S
• Note 5; exceedances trigger higher duties
• Include FDA tobacco product registration and prior notice filings to avoid detention