9822.07.15/Marlboro Gold 100s Cigarettes/Japan

Marlboro Gold 100s Cigarettes from Japan

Filter cigarettes containing a blend of U.S.-grown and Korean tobacco, classified under HTS 9822.07.15 as goods of Korea per U.S. note 31 with at least 30% U.S. leaf tobacco by weight. These fall within subheading 2402.20.80 for cigarettes not containing clove, subject to the annual quantitative limitation for Korean-origin tobacco products.

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%

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Import Tips

• Verify U.S. leaf tobacco content ≥30% by weight with supplier certification and lab testing to qualify under note 31(a)

• Monitor annual quantitative limits (e.g

• 1.6M units in 2014) via USTR Federal Register notices; apply early

• Maintain detailed records of tobacco origin blend; avoid drawback-exported goods per chapter exclusions