Returned JOB Pre-Rolled Cone Papers

JOB Pre-Rolled Cone Papers are specialty cigarette papers formed into cones for easy rolling, originally U.S.-exported and returned. Qualifies under 9801.00.80.40 as returned U.S. cigarette paper provided for in heading 4813, with duty based on prior drawback allowances.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+10.0%10%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4813.90.00.00Higher: 35% vs 10%

If other forms of cigarette paper

Other cigarette paper not in rolls/sheets classified in 4813.90; must confirm 4813 applicability.

9804.00.72Same rate: 10%

If personal exemptions apply

Personal exemptions for returned goods limited to $800; commercial returns use 9801.00.80.40.

7326.20.00Higher: 38.9% vs 10%

If with metal components

Papers with substantial metal parts (rolling trays) classified by material composition.

Not sure which classification is right?

Our AI classifier can analyze your specific product and recommend the correct HTS code with confidence.

Import Tips & Compliance

Use original export bills of lading and commercial invoices to prove U.S. origin for 9801 treatment

Report statistical number as 9801.00.8040-4813.xx.xxxx per statistical note requirements

Verify paper dimensions meet 4813 criteria; cones may require technical classification ruling