American Roll-Your-Own Tobacco Returned from Distribution from China
RYO tobacco produced in US, shipped to distributor abroad, returned due to logistics issues. 9801.00.80.30 covers Chapter 24 US tobacco previously exported for duty-free reimport. Excludes internal revenue tax refunded goods.
Duty Rate — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
Import Tips
• Distributor agreements detail return terms; track temperature/humidity logs for quality; declare exact returned weights vs exported