Returned JOB Pre-Rolled Cone Papers from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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