&&Based on the information provided to the CBSA, the goods are Organic Mapacha Tobacco Roll. The product is whole leaf tobacco which is hand picked, rolled and wrapped into a log and then fire cured. The log is then wrapped in strings made of Morete (Aguaje). The log is wrapped in paper, taped, and then wrapped in a layer of plastic.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&A suggested tariff classification number has not been provided in your application for an advance ruling. The tariff classification number as determined is found under the section titled "Decision".&&&&Based on the information received, the tobacco log must be cut/shaved and dried before smoking. For this reason, it cannot be considered to be manufactured tobacco at the time of importation. By application of GIR 1, the goods meet the terms of heading 24.01 - Unmanufactured tobacco since it is composed of cured tobacco leaves that have been stemmed/stripped but are not ready for smoking.&&&&At the subheading level, the goods meet the terms of sub-heading 2401.20 -Tobacco, partly or wholly stemmed/stripped, also by application of GIR 1.&&&&By application of Canadian Rule 1, at the tariff item the goods are not used as wrapper tobacco for use in the manufacture of cigars of tariff item 2401.20.10 and is therefore classified using residual tariff item 2401.20.90 ---Other.&&Since the product is fire cured, it falls to be classified using the residual statistical suffix .90 ------ Other.