2403.99.31.50/Flue-Cured Rolling Tobacco Loose Cut/Japan

Flue-Cured Rolling Tobacco Loose Cut from Japan

Loose-cut flue-cured tobacco marketed for hand-rolling cigarettes or cigars, with a bright, tangy flavor from the flue-curing process. Classified under HTS 2403.99.31.50 as manufactured tobacco substitutes for non-cigarette products like roll-your-own. It is processed, flavored mildly, and packaged for retail sale to consumers making their own smokes.

Duty Rate — Japan → United States

12.5%

Rate breakdown

9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%

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Import Tips

• Provide documentation proving 'to be used in products other than cigarettes' such as marketing materials or end-use statements

• Ensure packaging is 'prepared for marketing to ultimate consumer' per U.S

• Note to qualify under statistical subheading

• Avoid bulk shipments over quota; use chapter 98 for duty-free samples but exclude from quota subheadings