Returned JOB Pre-Rolled Cone Papers from Japan
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.
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
• 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