Nicaraguan Corojo Wrapper Tobacco Leaves from Canada
Nicaraguan Corojo variety wrapper tobacco, exceeding 35% wrapper content, partly stemmed and air-cured for cigar exteriors. Fits HTS 2401.20.14.40 as unthreshed, high-wrapper unmanufactured tobacco. Prized for strength and mahogany color in handmade cigars.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Include agronomic certificates proving Corojo variety and wrapper use to support >35% claim
• Avoid bulk packaging that suggests threshing; use tied hands or bales for 'not threshed' status
• Track pre-1995 export documentation for potential duty preferences per U.S
• Note (d)