2401.10.21 - Wrapper tobacco

This HTS category, 2401.10.21, specifically covers unmanufactured tobacco that is not stemmed or stripped, and importantly, contains over 35 percent wrapper tobacco. Wrapper tobacco refers to the outermost leaf of a cigar, selected for its quality, appearance, and aroma, intended to enhance the overall smoking experience. This classification focuses on the raw, unprocessed form of this specific type of tobacco leaf, prior to further processing or incorporation into finished products.

The distinction between this subcategory and its sibling, 2401.10.29 (Other), lies in the quantitative presence of wrapper tobacco. While both cover unmanufactured, unstemmed tobacco, 2401.10.21 is reserved for those shipments where wrapper tobacco constitutes more than 35% of the total content. This threshold ensures that the classification accurately reflects the primary character of the tobacco material being imported or exported.

Within this category, further subdivisions exist to refine classification based on specific types of wrapper tobacco. The subcategories 2401.10.21.20 and 2401.10.21.40 represent these more granular classifications. The existence of these subcategories highlights the importance of identifying the specific varietal or origin of the wrapper tobacco, as different types may possess distinct characteristics that influence their market value and intended use, thus requiring more precise tariff treatment.