2403.91.20.00 - Suitable for use as wrapper tobacco

This HTS classification covers specific types of manufactured tobacco and tobacco substitutes that are characterized by their suitability for use as cigar wrappers. This includes tobacco leaves that have undergone processing or preparation specifically to be used as the outer layer of cigars, influencing both the cigar's burning characteristics and aroma.

Within the broader category of "Other manufactured tobacco and manufactured tobacco substitutes; 'homogenized' or 'reconstituted' tobacco; tobacco extracts and essences," this subcategory distinguishes itself by its intended application. While other sections might cover tobacco for filling or reconstituted tobacco products, the 2403.91.20.00 code is precisely for those materials deemed fit for wrapper purposes.

As a leaf node, this category does not have further subdivisions. Therefore, classification under this code hinges on the determination of the tobacco's physical properties and processing methods that clearly indicate its suitability for wrapper use, as opposed to other applications within the tobacco manufacturing process.