2401.10.61.60 - Burley

This HTS code classifies unmanufactured tobacco, specifically "Burley" leaf, that has not been stemmed or stripped. It further specifies that this tobacco is not intended for use in cigarette production, and it does not contain wrapper tobacco or contains no more than 35 percent wrapper tobacco. This category encompasses raw Burley tobacco that has undergone initial processing but remains in its leaf form, suitable for further manufacturing into non-cigarette tobacco products.

The distinction between this category and its siblings lies in the specific type of unmanufactured tobacco. While 2401.10.61.30 covers "Flue-cured" tobacco and 2401.10.61.80 covers "Maryland" tobacco, this code specifically identifies "Burley" leaf. Both Burley and Maryland are types of light air-cured leaf, but they possess distinct curing processes and inherent characteristics that differentiate them for classification purposes.

As this classification represents a leaf node within the HTS structure, there are no further subcategories. Classification at this level is determined by the type of unmanufactured tobacco (Burley), its processing state (not stemmed/stripped), its wrapper content, and its intended end-use product (other than cigarettes).