Maryland-Type Reconstituted Tobacco Web from Japan
Continuous web rolls of reconstituted Maryland tobacco produced via paper-making process from tobacco byproducts, ideal for automated cigarette manufacturing lines. HTS 2403.91.47.80 applies to this 'other' homogenized tobacco of Maryland type, not suitable for direct consumer use.
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 manufacturing process certification to confirm reconstitution; monitor USTR quantitative restrictions by country
• Pitfall: bulk packaging mistaken for retail, triggering different consumer-duty rates