Cigarette Filler Reconstituted Sheet from Japan
Specialized reconstituted tobacco sheets cut into shreds for cigarette filler, made from low-grade tobacco reconstituted into usable form. Falls under HTS 2403.91.47 for other homogenized tobacco.
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
• Document shredding process confirmation to prove industrial, non-retail classification
• Avoid any aroma additions that might trigger 'flavored' subheadings
• Confirm origin eligibility for quota rates; Canada/Mexico exempt from limits