Mixed Cavendish Pipe Tobacco Base from Japan
Partially manufactured Cavendish tobacco blended from dark-fired and air-cured leaves, pressed and partially flavored for pipe use. This qualifies for HTS 2403.99.60.65 as partially manufactured, mixed tobacco under U.S. Note 5 provisions, prior to final retail preparation. Ships in large bulk containers.
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
• Ensure blending records show partial manufacture (e.g
• pressing, initial casing) to avoid reclassification as unmanufactured under higher duties
• Track cumulative entries against country-specific quotas (e.g
• 12,000 MT for Malawi) from Sept 13 to Sept 12 annually
• Exclude Canadian, Israeli, or Mexican origins from quota subheadings per U.S
• Note 5(b); use separate classifications