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
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)