2401.10.21.20 - Connecticut shade
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | $5.02/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category encompasses unmanufactured tobacco that has not been stemmed or stripped, specifically qualifying as wrapper tobacco and comprising over 35 percent of wrapper tobacco. Wrapper tobacco refers to leaves intended for use as the outer layer of cigars, typically characterized by their size, color, texture, and absence of major defects. The "Connecticut shade" designation refers to a specific variety of tobacco leaf grown under shade conditions to achieve a thin, even texture and delicate vein structure, which are highly desirable for cigar wrappers.
Distinguished from its sibling category, "Other" (HTS 2401.10.21.40), this classification is exclusively for Connecticut shade wrapper tobacco. The "Other" category would encompass any unmanufactured tobacco meeting the general criteria of being over 35 percent wrapper tobacco but not of the specified Connecticut shade type, potentially including other shade-grown varieties or sun-grown wrapper leaves.
As this is a leaf node within the HTS structure, there are no further subcategories. Classification at this level relies on the specific identification of the tobacco as wrapper grade and its origin from the Connecticut shade cultivation method.