Cigar Tobacco Filler Binders from Japan
Processed binder and filler tobacco leaves for premium cigar rolling, fermented and conditioned but not formed into cigars. Classified under HTS 2403.99.90 as other manufactured tobacco products.
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 affidavits confirming use as components, not complete cigars
• Declare bale weights and fermentation details for valuation
• Separate wrappers to avoid 2402 cigar classification