Dissolvable Tobacco Lozenge Base from Japan
Manufactured tobacco powder base for dissolvable oral lozenges, flavored and compressed for smokeless use. Under 2403.99.31 for non-cigarette smokeless manufactured tobacco.
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%
Import Tips
• Classify as bulk base material, not final consumer lozenge
• Avoid nicotine-only products which may shift to 2404
• Comply with FDA tobacco product import regulations