2403.99.60.60/Burley Pipe Tobacco Blend/Japan

Burley Pipe Tobacco Blend from Japan

A premium blend of flue-cured Burley tobacco leaves, processed and flavored for pipe smoking, imported in bulk from quota-eligible countries like Brazil. It falls under HTS 2403.99.60.60 as Burley tobacco described in Additional U.S. Note 5, entered pursuant to its quantitative provisions for non-cigarette use. This classification applies to manufactured tobacco not prepared for retail sale to the ultimate consumer.

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%

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Import Tips

• Verify origin country eligibility under Additional U.S

• Note 5 (e.g

• Brazil up to 80,200 MT) and ensure entry within September 13 to September 12 quota period

• Provide documentation proving it's Burley variety and not prepared for retail sale; avoid Chapter 98 sample claims conflicting with quota subheadings

• Monitor aggregate annual imports to prevent over-quota entries taxed at higher general rates; consult USTR regulations for current limits