Machine-Use Wrapper Tobacco Sheet from Mexico
Large-format reconstituted tobacco sheets engineered for industrial cigar wrapping machines, providing uniform thickness and adhesion. Processed from blended tobacco waste into a high-quality wrapper material, this product falls under tariff item 2403.91.10 as it is suitable for use as wrapper tobacco.
Duty Rate — Mexico → Canada
Import Tips
• Ensure the product is clearly labeled as 'suitable for use as wrapper tobacco' on commercial invoices to support classification under 2403.91.10
• Verify that the sheets are not classifiable under heading 24.04, as chapter note 2 mandates that any product classifiable in both 24.04 and another heading must be classified in 24.04
• Be aware that imports may be subject to excise duties and licensing under the Excise Act, 2001; consult the CBSA for specific requirements