Chewing Tobacco Pouches Returned from Demonstration from Japan
US-made chewing tobacco in pouches exported for trade demonstrations, returned after shows. Qualifies under 9801.00.80.30 as Chapter 24 tobacco product previously exported, duty-free reentry for US origin goods. Excludes bonded warehouse production.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%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 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Include demonstration schedules and attendee lists; segregate sample vs commercial quantities; ensure TTB compliance for alcohol/tobacco labeling continuity