Pall Mall Blue King Size Cigarettes from Japan
Light menthol king-size cigarettes with Korean processing of U.S./Korean tobacco blend meeting HTS 9822.07.15 criteria under note 31 for subheading 2402.20.80 quantitative program.
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
• Lab test tobacco filler for exact U.S. content; ≥30% threshold strictly enforced
• Annual quotas increase yearly (1.1M→2.5M units); check current status before shipping
• Document no prior U.S. internal revenue tax refunds on tobacco components