Cigar Wrapper Reconstituted Flake

Flaked reconstituted tobacco specifically formulated for wrapper use in boutique cigar rolling, providing natural vein appearance and elasticity. Created through tobacco sheet processing and controlled drying. Classified in 2403.91.20.00 for reconstituted wrapper suitability.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+17.5%17.5%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

2403.99.60Higher: 35% vs 17.5%

If under quota provisions for other manufactured tobacco

Quota-eligible reconstituted products not specifically wrapper-suitable fall under general other manufactured.

2404Lower: 15% vs 17.5%

If prepared for inhalation without combustion

Chapter note prioritizes heading 2404 for any vaping or heat-not-burn tobacco products.

2403.19.60Higher: 35% vs 17.5%

If for smoking tobacco in consumer packages

If marketed as pipe tobacco rather than wrapper material, shifts to other smoking tobacco.

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Import Tips & Compliance

Document end-use declaration from U.S. importer specifying wrapper application exclusively

Monitor U.S

Note 5 aggregate quotas especially for European Community origins

Separate wrapper from binder/filler shipments to avoid commingling classification issues