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Reconstituted Tobacco Wrapper Sheets

Thin, uniform sheets of homogenized or reconstituted tobacco specifically engineered for use as wrappers in premium cigar production. These sheets are made by processing tobacco into a pulp, forming it into paper-like layers, and are suitable for use as wrapper tobacco.

Import Duty Rates by Country of Origin

Origin CountryMFN TariffSurtaxesTotal Effective Rate
🇨🇳China5%—5%
🇲🇽Mexico5%—5%
🇺🇸United States5%—5%
🇩🇪Germany5%—5%
🇯🇵Japan5%—5%

More Specific Codes

This product may fall under a more specific subheading:

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

2403.91.90Higher: 13% vs 5%

If the sheets are not suitable for use as wrapper tobacco

Other homogenized or reconstituted tobacco products fall under this item.

Not sure which classification is right?

The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.

Import Tips & Compliance

• Classify under 2403.91.10 if the sheets are suitable for use as wrapper tobacco

• Provide evidence of the product's specific suitability

• Be prepared for potential inspections by the CBSA