Marlboro Gold 100s Cigarettes (Korean Blend) from Japan
Filter cigarettes containing a blend of U.S.-grown flue-cured tobacco (at least 30% by weight) and Korean nonoriginating tobacco, classified under HTS 2402.20.10 as part of Korea's quantitative quota per U.S. note 31 to subchapter XXII. These qualify for special tariff treatment when meeting the tobacco content requirements for nonoriginating Korean goods.
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
• Verify U.S. tobacco content ≥30% by weight with lab analysis certificates to qualify under 9822.07.10 quota
• Monitor annual Korea cigarette quota (starting 1.1M units 2012, up to 2.5M+); excess falls to chapter 24 rates
• Ensure no originating Korean goods under GN33; only nonoriginating with U.S. tobacco mix