Lucky Strike Original Filtered Kings (Quota Pack) from China
King size filtered cigarettes combining U.S. flue-cured tobacco (≥30% wt) with nonoriginating Korean tobacco, classified 2402.20.10 but entered via 9822.07.10 Korea quota per subchapter note 31 quantitative limits.
Duty Rate — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Lab test tobacco content prior to export; CBP may sample for compliance
• Declare exact quota subheading (9822.07.10 vs .15-.25) based on cigarette specs
• Excise tax separate from customs duty; ensure proper bonding