Flue-Cured Virginia Shredded Tobacco for Hookah Alternatives from Japan
Shredded flue-cured Virginia tobacco prepared as a non-glycerol hookah smoking alternative, suitable for water pipes without qualifying as water pipe tobacco. Falls under HTS 2403.99.31.50 for other manufactured tobacco not for cigarettes, distinguished by lacking the glycerol mixture in subheading 2403.11.00 note.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%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 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Test for glycerol absence to stay out of 2403.11.00; retain supplier affidavits on mixture
• Comply with TTB labeling for tobacco products; declare exact curing method on entry
• Track annual quotas—e.g
• 12,000 MT for Malawi or Guatemala—to prevent over-entry penalties