Reconstituted Tobacco Sheet from Japan
Homogenized tobacco sheet made from tobacco stems, dust, and paper pulp, used in cigarette production. It is classified under HTS 2403.99.90.70 as 'homogenized or reconstituted tobacco' not prepared for retail sale.
Duty Rate — Japan → United States
350%
Rate breakdown
9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
Import Tips
• Provide manufacturing process details to prove reconstitution; bulk form avoids retail classification
• Eligible for quota if for hand-rolled cigarette use per U.S. note (e)
• Declare as industrial intermediate to prevent misclassification as finished consumer product