Homogenized Burley Tobacco for Cigarette Fillers from Japan
Reconstituted Burley tobacco processed into filler material for cigarette production, created by dissolving tobacco waste and reforming it into uniform strips. Falls under HTS 2403.91.47.60 as other homogenized Burley tobacco not suitable for retail in imported form.
Duty Rate — Japan → United States
350%
Rate breakdown
9903.05.480%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 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Include certificates of analysis specifying Burley content and reconstitution process to distinguish from wrapper tobacco
• Monitor aggregate quota limits for specified countries; excess imports revert to higher general rates
• Label shipments clearly as industrial intermediate, not consumer product, to avoid reclassification