Zimbabwe Burley Tobacco Threshed from Japan
Threshed burley tobacco from Zimbabwe, intended for pipe tobacco or cigarette filler, entered under HTS 2403.99.60 pursuant to the 12,000 metric ton quota in Additional U.S. Note 5. This partially processed tobacco is homogenized for manufacturing 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
• Provide certification of Zimbabwe origin and quantity tracking to stay within the 12,000 MT quota window
• Avoid classification in this subheading for chapter 98 duty-free samples
• Ensure threshed form complies with 'manufactured tobacco' definitions excluding unmanufactured leaf