Kent Lights Cigarettes from Japan
Premium filter cigarettes produced in Korea incorporating substantial U.S. tobacco, eligible for reduced duties under HTS 9822.07.15 quantitative limits for 2402.20.80 per subchapter 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
• Retain tobacco purchase invoices showing U.S. origin for audit purposes
• Quotas administered first-come-first-served; large importers may need licenses
• Not applicable to pure originating Korean goods per exclusion in note 31(b)