2401.20.23.00 - Cigarette leaf 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | $1.21/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 2401.20.23.00, specifically classifies cigarette leaf tobacco that is partly or wholly stemmed or stripped, but not threshed or similarly processed. This designation applies to the raw tobacco leaf intended for cigarette production where the main veins have been removed (stemmed) or the leaf has been split into two halves (stripped), but it has not undergone further processing like threshing which breaks down the leaf structure. The key characteristic is the presence of the intact leaf, albeit with the central stem removed, suitable for rolling into cigarettes.
This category is distinguished from its sibling, 2401.20.26.00, "Other," by the specific type of tobacco leaf it covers. While 2401.20.26.00 would encompass stemmed or stripped tobacco that does not meet the criteria for Oriental or Turkish types, this category is dedicated to cigarette leaf of those specific aromatic and sun-cured varieties. The term "Oriental or Turkish type" refers to a distinct category of tobacco characterized by its small leaves, high sugar content, and a unique aroma and flavor profile developed through specific curing methods.
As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification at this level is determined by the physical state of the tobacco (partly or wholly stemmed/stripped, not threshed), its intended use (cigarette leaf), and its specific varietal characteristics (Oriental or Turkish type). The absence of subcategories means that once a product meets the criteria for this code, it is definitively classified here, rather than being further broken down into more specific types of Oriental or Turkish cigarette leaf.