Returned Elements Bamboo Rolling Papers from Japan
Elements Bamboo Rolling Papers use rice and bamboo fibers, originally exported from U.S. and returned due to market changes. Meets HTS 9801.00.80.40 criteria as U.S.-origin cigarette paper of heading 4813 being reimported commercially.
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
• Prepare detailed export history including port, date, and value for CBP verification
• Tobacco/cigarette paper products may require FDA/TTB documentation beyond tariff classification
• Monitor for U.S. note 1(c) exclusions if manufactured in bonded warehouse originally