Flue-Cured Bulk Pipe Mixture from Japan
Bulk mixture of flue-cured bright leaf tobacco pressed into ropes then cut for pipe enthusiasts. Manufactured through fermentation and casing, for pipe or non-cigarette smoking. HTS 2403.99.31.70 covers this as other non-cigarette tobacco.
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
• Entry docs must specify bulk form and pipe end-use to prevent retail misclassification
• Pre-1995 exported stock from origin qualifies for special duty per U.S
• Note 5(d)
• Avoid combining with cigarette tube components to maintain pure tobacco classification