2401.20.33.10 - Flue-cured

This classification pertains to unmanufactured tobacco, specifically leaf tobacco that has been at least partly stemmed or stripped, but not threshed or similarly processed. Within this broad category, it further refines to tobacco that is not enclosed by a wrapper leaf or contains no more than 35 percent wrapper tobacco. The "Other" designation at this level signifies tobacco not specifically categorized as Burley, Maryland, or any other explicit type under its sibling categories.

The crucial distinction for this subcategory, 2401.20.33.10, lies in its "Flue-cured" processing. Flue-cured tobacco is dried in specially designed barns where heat is supplied by burning fuel in a separate furnace and the hot air is then channeled to the curing leaves. This method results in a distinct chemical composition and flavor profile compared to air-cured tobaccos. Sibling categories such as "Burley" (2401.20.33.20) are air-cured, yielding different characteristics. "Maryland" (2401.20.33.30) is another specific type of air-cured tobacco, and "Other" (2401.20.33.40) covers any remaining unmanufactured, partly or wholly stemmed/stripped, not threshed/processed, not wrapper-heavy, and not flue-cured, burley, or Maryland types.

As this classification represents a leaf node, there are no further subcategories. The classification is complete at this point, with specific requirements for entry outlined in additional U.S. note 5 to chapter 24, which dictates the conditions under which tobacco classified here may be entered into the customs territory of the United States. Importers must ensure their flue-cured unmanufactured tobacco meets these specific regulatory provisions to correctly classify and enter the goods.