Flue-Cured chewing Tobacco Loose from Japan
Twist-cut flue-cured leaf tobacco sweetened with molasses for oral use, sold in bulk pouches. Classified in 2403.99.90.50 as other manufactured flue-cured tobacco not fitting consumer retail or homogenized categories. Excludes fermented dark types.
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
• Provide curing certificates; flue-cured vs. fire-cured affects duty and quota subheading
• Avoid retail packaging to stay in .90; consumer-ready shifts to quota-limited 2403.99.30
• Comply with state excise tax filings post-import to facilitate customs release