Hookah Tobacco Substitute Herbal from Japan
Herbal manufactured substitute mimicking tobacco for water pipe smoking, without actual tobacco but processed similarly. Classified in 2403.99.31 as other manufactured tobacco substitutes for non-cigarette use.
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
• Confirm zero tobacco content but still qualifies as substitute if processed
• Differentiate from 2403.11.00 by lacking glycerol per subheading note
• Include lab analysis for herbal composition to support classification