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%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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