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%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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