Handmade US Cigarette Samples Returned from Trade Fair from Japan
Artisanal US cigarettes exported as samples to international trade fair, returned post-event. Falls under 9801.00.80.30 for Chapter 24 tobacco products previously US-exported, qualifying for free reentry absent drawback.
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
• Trade fair booth contracts prove temporary export; limit quantities to documented samples; remove foreign temporary import markings