2401.20.33 - Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions
Sub-classifications
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2401 2033 10
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2401 2033 20
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2401 2033 30
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2401 2033 40
Overview
This HTS classification, 2401.20.33, specifically covers certain types of unmanufactured tobacco that have been partially or wholly stemmed or stripped, and are not threshed or similarly processed. It further refines to exclude tobacco containing wrapper tobacco or tobacco with over 35 percent wrapper tobacco. This category is distinct from its sibling, 2401.20.35, which encompasses "Other" types of unmanufactured tobacco not meeting the specific criteria of 2401.20.33.
The defining characteristic of this subcategory is its focus on "Flue-cured, burley and other light air-cured leaf" tobacco. These are distinct types of tobacco cured using different methods, which significantly impact their chemical composition, flavor profile, and ultimate use in manufactured tobacco products. This classification allows for granular differentiation based on these critical agricultural and processing characteristics.
Within this classification, further subdivisions exist to provide even more precise categorization. These include specific classifications for "Flue-cured" tobacco (2401.20.33.10), "Burley" tobacco (2401.20.33.20), and "Maryland" tobacco (2401.20.33.30). An "Other" category (2401.20.33.40) is also provided to capture any light air-cured leaf tobacco not specifically listed in the preceding subcategories. This detailed breakdown ensures accurate tariff application based on the specific type of light air-cured tobacco being imported or exported.