2401.20.35.10 - Flue-cured

This HTS classification pertains to flue-cured unmanufactured tobacco. Flue-cured tobacco is a specific type of light air-cured leaf that undergoes a distinct curing process. During this process, the tobacco leaves are suspended in a barn where heat is applied artificially through flues, which allows for precise temperature and humidity control. This controlled environment promotes the development of sugars within the leaf, resulting in a characteristic sweet aroma and flavor profile often sought after in various tobacco products.

This category is distinguished from its siblings by the specific curing method. While all fall under "Flue-cured, burley and other light air-cured leaf," this sub-classification is exclusively for those tobacco leaves that have been processed using the flue-curing technique. For example, "Burley" tobacco (2401.20.35.20) is air-cured without artificial heat, resulting in different chemical and physical properties. Similarly, "Maryland" tobacco (2401.20.35.30), while also a light air-cured type, has its own unique curing and varietal characteristics that set it apart from flue-cured.

As a leaf node, this classification does not have further subcategories. Therefore, the focus for classifying goods under 2401.20.35.10 rests on confirming that the unmanufactured tobacco is indeed flue-cured, and meets the preceding criteria of being partly or wholly stemmed/stripped, not threshed or similarly processed, and fitting within the broader "Other" categories for wrapper tobacco content and processing. Classification decisions should rely on documentation detailing the curing process and visual or chemical analysis if necessary to confirm the flue-cured nature of the tobacco leaf.