2401.20.14 - Wrapper tobacco

This HTS code, 2401.20.14, specifically addresses unmanufactured tobacco that has been partially or wholly stemmed or stripped, and is not threshed or similarly processed. The defining characteristic of this subcategory is that it contains over 35 percent wrapper tobacco, indicating a significant proportion of leaves intended for use as the outermost layer of cigars. This designation distinguishes it from other unmanufactured tobacco that might be intended for filler or binder purposes, or those with a lower percentage of wrapper tobacco.

The sibling category, 2401.20.18.00, covers "Other" unmanufactured tobacco within the same broad classification of partly or wholly stemmed/stripped, not threshed, and containing over 35 percent wrapper tobacco. This implies that 2401.20.14 is a more granular classification for specific types or origins of wrapper tobacco that do not fall under the residual "Other" designation.

Within this classification, further subdivisions exist to distinguish specific types of wrapper tobacco. Subcategory 2401.20.14.20, for instance, is for "Connecticut shade" wrapper tobacco, a recognized type known for its specific growing conditions and characteristics. The remaining subcategory, 2401.20.14.40, covers "Other" wrapper tobacco that meets the criteria but is not specifically designated as Connecticut shade. These subcategories allow for more precise identification and potential tariff differentiation based on the origin and specific varietal qualities of the wrapper tobacco.