Aromatic Flue-Cured Cavendish Tobacco from Japan
Steam-sweated and flavored flue-cured Cavendish tobacco for pipe or chewing, with vanilla and rum essences. HTS 2403.99.90.50 applies to this flue-cured manufactured tobacco outside retail consumer packs or specific types like hookah or cigars. Not a tobacco extract or essence.
Duty Rate — Japan → United States
350%
Rate breakdown
9903.05.480%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 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Lab certify flue-curing process (air/flue distinction critical for classification accuracy)
• Track aggregate annual quotas per U.S
• Note; overages classified at higher general rates
• Include bills of lading proving direct import from origin for pre-1995 quota eligibility