American Cigars Repatriated from Mexico from Japan
Premium cigars rolled in US from American and imported tobaccos, sent to Mexico for exhibition, returned intact. Falls under 9801.00.80.30 for US Chapter 24 products previously exported, qualifying for duty-free treatment upon reimport. Excludes drawback cases per US notes.
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
• Submit exhibition contracts showing temporary export; include tobacco content analysis if blended; watch for Mexican tax stamps requiring removal before US reentry