Homogenized Cigar Wrapper Leaf

Homogenized tobacco sheets cut to leaf size for rolling outer wrappers on hand-rolled cigars, providing consistent flavor and appearance. Produced by blending tobacco fibers with binders and forming into thin, elastic leaves. Falls under HTS 2403.91.20.00 as reconstituted tobacco intended specifically for wrapper applications.

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.

2403.91.45Same rate: 17.5%

If prepared for retail sale to consumers

Wrapper tobacco packaged for direct consumer marketing in identical imported form moves to consumer-prepared subheading.

2403.99Higher: 360% vs 17.5%

If for use as filler tobacco

Same reconstituted material but intended for cigar filler rather than wrapper changes the suitability classification.

2402.20.80.00Higher: 37.3% vs 17.5%

If containing tobacco substitutes

Products with significant non-tobacco components like herbal mixtures fall under manufactured substitutes.

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Import Tips & Compliance

Label packages clearly as 'wrapper tobacco' with reconstitution details to satisfy CBP verification

Check aggregate quota status for origin country via USTR before shipping to avoid duty penalties

Ensure no filler/binder confusion in documentation to maintain proper subheading classification