Connecticut Shade Wrapper Tobacco Leaves from China
Premium Connecticut Shade wrapper tobacco leaves are broad, light-colored leaves grown under shade cloth for cigar production. They contain over 35 percent wrapper tobacco and are partly or wholly stemmed but not threshed, fitting HTS 2401.20.14 as unmanufactured wrapper tobacco used for the outermost layer of premium cigars.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify origin country quotas under U.S
• Note 5 to avoid over-quota duties; products from Canada, Israel, or Mexico are exempt
• Provide lab certification confirming over 35% wrapper tobacco content and stemming status to justify classification
• Ensure phytosanitary certificates for agricultural compliance; common pitfall is misclassifying as threshed under 2401.20.33