2401.10.63 - Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions

This HTS classification, 2401.10.63, pertains to unmanufactured tobacco that has not been stemmed or stripped, and does not contain wrapper tobacco or contains not more than 35 percent wrapper tobacco by weight. Specifically, it covers flue-cured, burley, and other light air-cured leaf tobacco that falls outside of more specific sub-classifications at this level, provided it meets the criteria outlined in additional U.S. note 5 to Chapter 24. The key characteristic here is that the tobacco leaves have been cured using light air-curing methods, and are presented in a state where the central stem has not been removed, nor has the leaf been significantly processed beyond basic curing and drying.

This category is distinguished from its sibling, 2401.10.65, by its specific requirement to be "other" than what is detailed in the subcategories. While 2401.10.65 might encompass a broader range of unclassified light air-cured tobaccos not fitting the more granular subdivisions, this specific code, 2401.10.63, serves as a residual for light air-cured tobaccos that are not further delineated into specific types within this context. The crucial differentiator lies in the detailed examination of the tobacco's curing method and presentation.

Within this category, further subdivisions exist to provide greater specificity for classification purposes. These include classifications for "Flue-cured" (2401.10.63.30), "Burley" (2401.10.63.60), "Maryland" (2401.10.63.80), and a final "Other" (2401.10.63.90) for any remaining light air-cured tobaccos not covered by the preceding specific types. This hierarchical structure allows for precise identification of the tobacco's origin and processing, which is vital for determining applicable duties and regulations.