Flue-Cured Reconstituted Tobacco Wrapper Sheets from Canada
Thin reconstituted sheets from flue-cured tobacco used as wrappers for small cigars and blunt products. HTS 2403.91.4750 for bulk industrial supply of this homogenized tobacco not formed into finished wrappers. Enables manufacturers to create flavored blunt wraps.
Duty Rate — Canada → United States
360%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Specify industrial wrapper production use to maintain 2403 classification
• Provide curing certificates confirming flue-cured Virginia base
• Avoid consumer-ready sizing/packaging to prevent 2404 reclassification