Connecticut Shade Wrapper Tobacco Leaves from Japan
Premium unstemmed Connecticut Shade tobacco leaves used primarily as wrappers for high-end cigars, containing over 35% wrapper tobacco by weight. These leaves are threshed but not stripped, fitting HTS 2401.10.29.40 as unmanufactured tobacco not stemmed/stripped with high wrapper content. They are imported in bulk for cigar manufacturing.
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
• Verify country of origin quotas under U.S
• Note 5 to avoid excess duty rates
• Provide certificates of tobacco content confirming over 35% wrapper tobacco