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Kentucky Fire-Cured Tobacco Returned from Processing Trial from Japan

US fire-cured tobacco exported for foreign processing trial, returned as unsuitable. 9801.00.80.30 for Chapter 24 US goods previously exported, duty-free reentry. Meets all note requirements.

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

Processing trial reports document condition; phytosanitary inspection mandatory; declare any foreign processing costs separately