Connecticut Shade Wrapper Tobacco Leaves from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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