Aromatic Hookah Tobacco Base from Japan
A base tobacco mixture infused with fruit aromas but without glycerol, intended as intermediate for hookah blends adjusted post-import. This falls under 'other' manufactured tobacco not meeting water pipe definition. HTS 2403.99.31.70 applies for non-cigarette use.
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
• Document absence of glycerol content via lab tests to differentiate from 2403.11.00 water pipe tobacco
• Use chapter 98 provisions for duty-free samples during product testing phases
• Label clearly as 'base for hookah customization' to affirm non-retail, non-cigarette status