2401.20 - Tobacco, partly or wholly stemmed/stripped:
Sub-classifications
Overview
Category 2401.20 encompasses unmanufactured tobacco that has undergone partial or complete stemming or stripping. This process involves the removal of the central midrib or stem from the tobacco leaf. Therefore, this category covers tobacco leaves where either a portion of the midrib has been separated, or the entire midrib has been removed, leaving behind the lamina (leaf blade) only, or lamina with remnants of the stem. The key characteristic is that the stemming/stripping process has been applied, differentiating it from tobacco where this processing has not yet occurred.
This classification is distinct from its sibling categories. Specifically, 2401.10 covers tobacco that is "not stemmed/stripped," meaning the midrib remains an integral part of the leaf structure. Conversely, 2401.30 is reserved for "tobacco refuse," which typically consists of the waste materials from tobacco processing, such as dust, scraps, and the discarded midribs themselves, rather than processed tobacco leaf lamina.
Within category 2401.20, further subdivision is based on whether the stemmed or stripped tobacco has been threshed or similarly processed. The subcategory for tobacco that is "not threshed or similarly processed" will include stemmed or stripped leaves in a relatively raw or intact lamina form. The subcategory for tobacco that is "threshed or similarly processed" will cover stemmed or stripped leaves that have undergone further mechanical manipulation, such as being broken into smaller pieces or having the lamina cut, which is a common step in preparing tobacco for certain manufacturing processes.