Aromatic Burley Tobacco for Rolling from Japan
Burley tobacco infused with mild aromatic oils, shredded for hand-rolling cigarettes, imported bulk from Zimbabwe under annual quota. HTS 2403.99.60.60 covers this as manufactured Burley pursuant to U.S. Note 5, excluding retail-packaged or cigarette-specific preparations. It's for ultimate use in consumer-rolled products, not factory cigarettes.
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
• Include certificate of origin and variety analysis to prove Burley for quota eligibility; U.S
• Note 5 excludes Canada/Mexico
• Avoid packaging resembling retail sale—bulk only to stay out of 'identical form and package' definition
• Pre-register quota usage with CBP to prevent entry refusals near annual limits