Connecticut Shade Wrapper Tobacco Leaves from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
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