Guatemala Sun-Cured Tobacco from Japan
Sun-cured tobacco from Guatemala, stripped and homogenized for industrial use, classified in HTS 2403.99.60 under the 10,000 MT quota of Additional U.S. Note 5. Ideal for blend components in various tobacco products.
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
• Validate against Guatemala's 10,000 MT quota; provide harvest and processing records
• Note pre-1995 export grandfathering for additional eligibility
• Avoid retail packaging that triggers 'prepared for ultimate consumer' reclassification