2401.10 - Tobacco, not stemmed/stripped:
Sub-classifications
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2401 1021
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2401 1029
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Overview
This HTS category, 2401.10, encompasses unmanufactured tobacco that has not undergone the processes of stemming or stripping. This includes tobacco leaves in their natural state, or those that have been threshed or similarly processed to separate leaf components, but without removing the central stem or major veins. The key distinguishing factor is the presence of the stem and primary leaf veins, which have not been removed.
To differentiate from sibling categories, 2401.10 specifically excludes tobacco that is partly or wholly stemmed or stripped (2401.20), where the stem has been removed to a significant degree. It also clearly separates from tobacco refuse (2401.30), which consists of residual parts of the tobacco plant or damaged leaves unsuitable for further processing into marketable tobacco.
Within this category, further distinctions are made based on the presence and proportion of wrapper tobacco. The subcategories address whether the tobacco contains over 35 percent wrapper tobacco, or conversely, does not contain wrapper tobacco or contains 35 percent or less. This differentiation is crucial for specific tariff treatments and regulations applicable to different types of tobacco leaf utilized in the manufacture of cigars and other tobacco products.