2401.10.63.60 - Burley

This HTS code, 2401.10.63.60, specifically classifies "Burley" unmanufactured tobacco. This category encompasses leaf tobacco that has undergone light air-curing, characterized by its distinctive leaf structure, moderate nicotine content, and suitability for use in cigarettes and pipe tobacco. The tobacco under this classification is unstemmed and unstipped, meaning the main stem of the leaf is still attached, and it is not further processed by stripping the leaf from the stem.

Distinguishing this category from its siblings, 2401.10.63.30 (Flue-cured) and 2401.10.63.80 (Maryland), is crucial. Flue-cured tobacco is typically cured using artificial heat, resulting in a lighter color and higher sugar content. Maryland tobacco, another light air-cured variety, has its own distinct characteristics and curing processes. This "Burley" classification specifically isolates tobacco that meets the criteria for Burley varieties and is cured accordingly, without being classified as flue-cured or Maryland.

As a leaf node, 2401.10.63.60 does not have further subcategories. Therefore, classification within this code relies on confirming that the unmanufactured tobacco is indeed Burley, unstemmed and unstipped, and meets the specific requirements outlined in additional U.S. note 5 to Chapter 24, and is entered pursuant to those provisions. This final layer of detail ensures precise identification and compliance for imported Burley tobacco.