2401.10.53.40 - Binder
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 85¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 2401.10.53.40, specifically classifies unmanufactured tobacco designated for use as binder leaf in the production of cigars. These are tobacco leaves that have not undergone the stemming or stripping process, and when considered in their entirety, do not contain wrapper tobacco or contain wrapper tobacco constituting no more than 35 percent of their weight. The primary function of these tobacco leaves is to provide the structural integrity and internal composition of a cigar, holding the filler tobacco in place.
It is crucial to distinguish this category from its sibling, 2401.10.53.50 "Filler." While both are unmanufactured tobacco used in cigars, the "Binder" category exclusively refers to leaves intended for the outer casing that binds the filler. "Filler" tobacco, in contrast, refers to the inner blend of tobacco that constitutes the bulk of the cigar's taste and aroma, and may be composed of various types and origins of leaves. The distinction lies in their intended application within the cigar manufacturing process.
As this is a leaf node within the HTS, there are no further subcategories under 2401.10.53.40. The classification is definitive for unmanufactured tobacco meeting the criteria for cigar binders. Classification decisions for this category will therefore rely on an accurate assessment of the physical characteristics of the tobacco leaves and their intended use in the manufacture of cigars, as determined by their role in binding the filler material.