Pall Mall Ultra Lights 100s (Korean Quota Blend) from Japan
100mm ultra-light filter cigarettes meeting 9822.07.10 criteria with ≥30% U.S. tobacco content blended with Korean leaf, subject to annual Korea cigarette import quota established in U.S. note 31.
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 licensed customs brokers familiar with Korea tobacco quota tracking
• Prepare for potential quota proration if demand exceeds annual limits
• Tar weight declaration critical for statistical reporting