2401.20.14.40 - Other 🖩

This HTS category, 2401.20.14.40, covers unmanufactured tobacco that has been partly or wholly stemmed or stripped, is not threshed or similarly processed, and falls under the "other" designation within the sub-classification for tobacco not threshed or similarly processed. Specifically, it encompasses tobacco leaf that, after stemming or stripping, still contains over 35 percent wrapper tobacco, and is itself classified as wrapper tobacco. This means the primary characteristic defining inclusion here is the substantial proportion of wrapper tobacco present in the stemmed/stripped leaf, intended for use in cigar construction.

This classification distinguishes itself from its sibling, 2401.20.14.20, which specifically enumerates "Connecticut shade" wrapper tobacco. While both fall under the broader category of "Containing over 35 percent wrapper tobacco," 2401.20.14.40 serves as a residual classification for stemmed and stripped wrapper tobacco that does not meet the specific criteria for Connecticut shade, but still meets the 35 percent wrapper tobacco threshold. This ensures that a wide array of stemmed/stripped wrapper tobaccos are accurately classified based on their composition and intended use.

As this is a leaf node in the HTS classification structure, there are no further subcategories under 2401.20.14.40. Therefore, classification within this code is definitive based on the outlined criteria of being unmanufactured, partly or wholly stemmed/stripped, not threshed or similarly processed, containing over 35 percent wrapper tobacco, and being classified as wrapper tobacco itself. Practical classification will rely on determining the percentage of wrapper tobacco content and confirming its suitability for wrapper leaf applications.