Reconstituted Tobacco Wrapper Sheets from Canada
Thin, uniform sheets of homogenized or reconstituted tobacco specifically engineered for use as wrappers in premium cigar production. These sheets are made by processing tobacco into a pulp, forming it into paper-like layers, and treating it for flexibility and burn quality. Classified under HTS 2403.91.20.00 due to their suitability as wrapper tobacco from reconstituted material.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Verify quota eligibility under U.S
• Note 5 for countries like Brazil or Philippines to avoid over-quota duties
• Provide certification proving suitability for wrapper use and reconstituted composition to prevent misclassification
• Include detailed documentation on processing method as homogenization affects chapter placement