Dunhill Fine Cut Blue Cigarettes from Japan
Premium fine cut light cigarettes produced in Korea incorporating US-grown bright leaf tobacco meeting 30% minimum per U.S. note 31. Enters under HTS 9822.07.25 quota limitation for subheading 2402.20.90 Korean cigarettes. Special duty rate applies within quantitative restrictions.
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
• Use licensed customs broker familiar with Chapter 98 quotas; maintain 3-year records of tobacco sourcing; file entries promptly when quota reopens annually